International Catholic Migration Commission is Required to Procure TIN for Its Employees

November 12, 1991 BIR RULING NO. 247-91 236 247-91 Gentlemen : This refers to your letter requesting a ruling as to whether your client, the International Catholic Migration Commission (ICMC), which is exempt from acting as withholding agent is required to procure taxpayer's identification number for its employees. It is represented that the International Catholic Migration Commission is an international organization engaged in humanitarian work at the Philippine Refugee Processing Center, Morong Bataan; that main objective of the organization is to help refugees and migrants through resettlement, medical and education programs; that its projects in the Philippines are 100% funded by the United States, and that it is conferred diplomatic privileges and immunities. In reply, please be informed that while international organizations have no obligations to deduct and withhold tax from the wages and/or remuneration they pay to their Filipino employees as well as alien employees in the Philippines and cannot be made withholding agent of the Philippine Government without their consent, yet the International Catholic Migration Commission, is required to procure taxpayer's identification number for its employees under Revenue Memorandum Order No. 23-91 as amplified by Revenue Memorandum Circular No. 63-91 which provides: xxx xxx xxx B. A TIN Card (Annex B) shall be issued to all taxpayers in accordance with Section 236 of the National Internal Revenue Code (NIRC)." "Sec. 236. Supplying of Taxpayer Account Number (TAN) Any person required under the authority of this Code to make, render, or file a return, statement, or other document shall be supplied with or assigned a taxpayer account number which he shall include in such return, statement or document filed with the Commissioner for his proper identification for tax purposes." cdt Very truly yours, (SGD.) JOSE U. ONG Commissioner