Implementing Rules and Regulations on the MOA Between LTO and BIR Relative to the Requirements of TIN on the Driver's License/Conductor's License Applications

December 8, 2009 LTO MEMORANDUM CIRCULAR NO. ACL-2009-1251 TO : All Regional Directors, Assistant Regional Directors and Other Employees Concerned SUBJECT : Implementing Rules and Regulations on the MOA Between LTO and BIR Relative to the Requirements of TIN on the Driver's License/Conductor's License Applications For the guidance and observance of all concerned, enclosed is the copy of the Memorandum of Agreement (MOA) entered into by LTO and BIR on the applicability of Tax Identification Number (TIN) to driver's license/conductor's transactions. acAESC Enumerated hereunder are identified driver's license applicants who are not required to present BIR TIN, to wit: 1. Accredited foreign personnel of diplomatic missions and international organizations, such as WHO, ADB, UNESCO, World Bank, etc. subject to presentation and submission of photocopies of diplomatic IDs; 2. Individuals not engaged in business, such as minors, students, house helpers housewives, balikbayans and the like, provided that they are securing a non-professional driver's license; 3. Foreign applicants, such as tourists, foreign students, foreign missionaries subject to presentation and submission of photocopy of valid passport/visa; and 4. Professional members of religious organizations, such as priests, pastors, nuns, lay minister, missionaries and the like subject to presentation and submission of photo copies of missionary ID-card/religious mission order. However, for purposes of the implementation of this MOA, the following shall be considered as new type of applications and so therefore, a TIN is required in addition to other requirements as provided by the existing licensing rules and regulations: 1. Student permit (if employed); 2. Student Permit to non-professional (if employed); 3. Student permit to professional; 4. Non-professional to Professional; 5. New conductor's license; 6. Conversion of foreign license to non-professional (if employed); and 7. Conversion of foreign license to professional. In addition to the above, applicants for duplicate license shall not be required a TIN. cTECHI All orders, memoranda inconsistent herewith are hereby deemed superseded. (SGD.) ARTURO C. LOMIBAO Assistant Secretary ATTACHMENT REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE BUREAU OF INTERNAL REVENUE November 26, 2009 Land Transportation Office East Avenue, Quezon City Attention : Mr. Arturo C. Lomibao Assistant Secretary Subject : BIR-LTO Memorandum of Agreement Sir: We transmit herewith, for your reference and files, two (2) duly notarized copies of the Memorandum of Agreement between the Bureau of Internal Revenue (BIR) and the Land Transportation Office (LTO) relative to the implementation of Executive Order No. 98. We trust that you find the foregoing in order. Best regards. Very truly yours, (SGD.) JOEL L. TAN-TORRES Senior Deputy Commissioner (Officer-in-Charge) MEMORANDUM OF AGREEMENT KNOW ALL MEN BY THESE PRESENTS: This MEMORANDUM OF AGREEMENT is entered into between: The LAND TRANSPORTATION OFFICE, a government agency under the Department of Transportation and Communications, with office address at East Avenue, Quezon City, herein represented by Assistant Secretary Arturo C. Lomibao, hereinafter referred to as "LTO"; AacCIT -and- The BUREAU OF INTERNAL REVENUE, a government agency under the Department of Finance, with office address at Agham Road, Diliman, Quezon City, herein represented by Senior Deputy Commissioner Joel L. Tan-Torres, hereinafter referred to as "BIR"; WITNESSETH: That WHEREAS, Executive Order (E.O.) No. 98, Series of 1999, directs all government agencies, instrumentalities, local government units, and government-owned and/or controlled corporations to include the Taxpayer Identification Number (TIN) as part of the essential requirements in all applications for a government permit, license, clearance, official paper or document; WHEREAS, pursuant to E.O. No. 98, the LTO issued Memorandum Circular No. BGC-MC-00326, dated 08 December 2000, requiring the submission of a TIN in all transactions applied at the LTO District Offices/Licensing Centers; WHEREAS, towards this end, there is a necessity to clarify the coverage of TIN submission to attain substantial improvement in the processing of LTO transactions; NOW, THEREFORE, the parties hereby agree on the following: 1. The requirement of TIN submission under E.O. No. 98 shall not cover the following individuals for the purpose of transacting business with the LTO: a) Accredited foreign personnel of diplomatic missions and international organizations; b) Individuals not engaged in business, such as minors, students, househelpers, housewives, balikbayans and the like, provided that they are securing a non-professional driver's license; c) Foreigners, such as tourists, foreign students, foreign missionaries and the like; and d) Professional members of religious organizations, such as priests, pastors, nuns, lay ministers, missionaries and the like; 2. The LTO shall coordinate with the BIR for the efficient implementation of E.O. No. 98; and 3. This Agreement shall take effect immediately upon signing of all the parties and shall supersede all issuances inconsistent herewith. cDEHIC IN WITNESS WHEREOF, the parties herein have hereunto affixed their signatures this 25th day of November 2009 at Quezon City, Metro Manila, Philippines. LAND TRANSPORTATION OFFICE BUREAU OF INTERNAL REVENUE By: By: (SGD.) ARTURO C. LOMIBAO (SGD.) JOEL L. TAN-TORRES Assistant Secretary Senior Deputy Commissioner ACKNOWLEDGEMENT REPUBLIC OF THE PHILIPPINES) QUEZON CITY ) S.S. BEFORE ME, a Notary Public for and in Quezon City, Metro Manila, Philippines on this ______ day of November 2009 personally appeared: Name Identification Card Date/Place Issued Official Issuing Agency Joel L. Tan-Torres Passport No. RR0119566 10-24-2005/Manila DFA Arturo C. Lomibao Driver's License No. 07-02-2009/Manila LTO B01-74-008300 identified by me through competent evidence of their identities bearing their photographs and signatures to be the same persons who executed the foregoing instrument and they acknowledged to me that the same is their own free act and voluntary deed and the free act and voluntary deed of the parties therein represented. This instrument refers to a Memorandum of Agreement, which consists of two (2) pages, including the page whereon this acknowledgment is written, and which is signed by the parties and their instrumental witnesses on each and every page thereof. WITNESS MY HAND AND NOTARIAL SEAL on the date, year and place first above written. IDESTH Doc. No. 72; Page No. 14; Book No. IV; Series of 2009. (SGD.) MA. JOAN DEANNA P. QUIJANO Notary Public Roll No. 50551 IBP Lifetime Member No. 05302; April 15, 2005; O.R. #650022; QC