Implementation of the Memorandum of Agreement (MOA) between the BIR-BLGF-PHALTRA Signed on December 16, 2009

December 22, 2009 BIR MEMORANDUM TO : All Directors, RDOS and Others Concerned SUBJECT : Implementation of the Memorandum of Agreement (MOA) between the BIR-BLGF-PHALTRA Signed on December 16, 2009 To implement the MOA, you are hereby required to communicate and coordinate with the Local Executive Officials (City/Municipal Mayors/Treasurers) for the assignment of a BIR Service Group in city/municipal halls this coming January during the time of Registration with the Local Government Units (LGUs) or renewal for Mayor's Permits and Business Licenses. The assigned group is responsible for assisting taxpayers in the payment of registration fees, issuing TINs, registering with the BIR and responding to queries from taxpayers. SEHaDI This BIR Service Group must be manned by the Registration Section representatives and/or Collection Agents. They must ensure that the BIR Service Group will be able to issue Applications of Registration/Update Forms (BIR Form Nos. 1901/1903/1905) to all registrants when they apply for Mayor's Permit from January 2 to January 25, 2010. To ensure convenience of registration, pre-generated Tax Identification Numbers (TIN) and TIN cards must be available on the spot when the accomplished BIR Forms 1901/1903 are submitted to the BIR. Pursuant to the MOA, all local treasurers shall require the presentation of the Certificate of Registration (BIR Form No. 2303) and current year's annual Registration Fee (BIR Form No. 0605), by persons and business establishments securing or renewing business permits. They shall likewise require that the presentation of TIN shall be part of the requirements in all applications for government permit, license, clearance, official paper or any other similar document as prescribed under Executive Order No. 98, Series of 1999. All RDOs shall submit a report of accomplishment by February 5, 2010 to the Regional Director who in turn will submit consolidated report to the Deputy Commissioner, Operations Group and the Commissioner of Internal Revenue not later than February 10, 2009. Your strict compliance. (SGD.) JOEL L. TAN-TORRES Commissioner of Internal Revenue