Policy and service objective
- The circular mandates uniform implementation of the Tax Identification Number (TIN) requirement in student permit and driver’s license processing.
- TIN is required to serve the best interest of the service and to standardize application processing.
Core rule: TIN required applications
- TIN is required in processing these applications:
- New non-professional driver’s license
- New professional driver’s license
- New conductor’s license
- Duplicate professional, non-professional and conductor’s license
- Conversion of foreign license to Philippine driver’s license
- Student permit for Filipinos
- Student permit for foreigners
- The circular establishes that TIN is a requirement for the enumerated license and student permit transactions during processing.
Renewal and related transactions: TIN not required
- TIN is not required for the following transactions because the applicant’s TIN was already submitted when the applicant applied for a new student permit or driver’s license:
- Renewal of professional driver’s license
- Renewal of non-professional driver’s license
- Renewal of conductor’s license
- Advanced renewal of the driver’s license
- Change classification from professional to non-professional
- Change classification from non-professional to professional
- Replacement of mutilated license
- Revision of records
- Professional driver’s license with additional restriction code
- Non-professional driver’s license with additional restriction code
- Delinquent professional driver’s license (more than 2–10 years expired)
- Delinquent non-professional driver’s license (more than 2–10 years expired)
- Delinquent conductor’s license (more than 2 years expired)
- Duplicate student permit
- Renewal of unclaimed/expired driver’s license
- The circular ties the “TIN not required” treatment to the premise that the applicant’s TIN was already submitted in the prior new application.
Special requirement: Filipinos abroad renewals
- TIN or a xeroxed copy of the TIN card is required in the renewal of driver’s license of Filipinos living abroad.
Compliance, repeals, and supremacy within inconsistent issuances
- The circular directs strict compliance with the TIN requirement rules it sets for student permit and driver’s license processing.
- All orders and issuances inconsistent with LTO Memorandum Circular No. ACL-2009-1216 are deemed repealed/superseded.