Taxpayer Identification Number in Visa and Permit Applications

June 27, 2019 BI OPERATIONS ORDER NO. JHM-2019-009 TAXPAYER IDENTIFICATION NUMBER IN VISA AND PERMIT APPLICATIONS WHEREAS , Secs. 9 (d), (g) and 20 (b) CA No. 613, as amended, authorize the Board of Commissioners to issue work visas to foreign nationals who seek to work in the country; HTcADC WHEREAS , Sec. 42 (a) (33), CA No. 613, as amended, authorizes the Commissioner of Immigration to issue Special Work Permits (SWP) and Provisional Work Permits (PWP) to foreign nationals who seek to work in the country for a short period of time while holding a Temporary Visitor Visa (TVV) under Sec. 9 (a), CA 613, as amended, or E.O. No. 408 (1960); WHEREAS , Sec. 2, Republic Act No. 8424 or otherwise known as The National Internal Revenue Code of 1997 grants the Commissioner of Internal Revenue the power to assess and collect all national internal revenue taxes, fees and charges; and Executive Order No. 98 (1999) requires all government agencies and instrumentalities, including Government-Owned and/or Controlled Corporations, and all Local Government Units to incorporate the Taxpayer Identification Number (TIN) in all forms, permits, licenses, clearances, official papers and documents which they issue to persons transacting business with them, be they natural or juridical, as reiterated under the 01 May 2019 Joint Guidelines between DOLE-DOJ-BI and BIR on SWP and PWP; and WHEREAS ,Sec. 23 (D) in relation to Secs. 24 (a) and 25 (a),RA 8484, as amended, grants the BIR the authority to assess and collect taxes on all alien individuals ,whether a resident or not of the Philippines, on income derived from sources within the Philippines. NOW THEREFORE , pursuant to the rule-making power of the Commissioner of Immigration under CA 613, Sec. 3, and Executive Order No. 292, 1 Title III, Book IV, Chapter 6, Secs. 29 and 36, the Bureau shall: 1. Require all applicants of non-immigrant visas allowing foreign nationals to work [CA 613, Sec. 9 (d) and 9 (g)] and special non-immigrant visas under E.O. 226 (Foreign Investment Act), E.O. 758 (Special Visa for Employment Generation) and PD 1034 (Offshore Banking Unit), and permits to submit a copy of their Taxpayer Identification Number (TIN) card or any proof of TIN; and 2. Include the TIN requirement in all consolidated general application form and checklist of documentary requirements for work related visas and permits. All previous issuances or any part thereof that are inconsistent herewith are hereby revoked and/or modified accordingly. This Order takes effect fifteen (15) days after publication. Furnish a copy of this Order to the Office of the National Administrative Register (ONAR),UP Law Center, Diliman, Quezon City. aScITE (SGD.) JAIME H. MORENTE Commissioner Published in the Philippine Daily Inquirer on July 2, 2019. Footnotes 1. The Revised Administrative Code of 1987.