Publishing the Full Text of Executive Order No. 31 dated August 13, 2001

October 22, 2001 REVENUE MEMORANDUM CIRCULAR NO. 47-01 SUBJECT : Publishing the Full Text of Executive Order No. 31 dated August 13, 2001 Entitled "Amending Executive Order No. 98 Dated April 28, 1999 by Exempting Therefrom Diplomatic Missions and International Organizations as well as Their Accredited Foreign Personnel" TO : All Internal Revenue Officers, Employees and Others Concerned For the information and guidance of all internal revenue officers, employees and others concerned, quoted hereunder is the full text of Executive Order No. 31 dated August 13, 2001, exempting diplomatic missions and international organizations as well as their accredited foreign personnel from the requirements of Tax Identification Number (TIN) when they apply for any Government permit, license, clearance, official paper or document: cDAISC "MALACAANG "MANILA "BY THE PRESIDENT OF THE PHILIPPINES "EXECUTIVE ORDER NO. 31 "AMENDING EXECUTIVE ORDER NO. 98 DATED APRIL 28, 1999 BY EXEMPTING THEREFROM DIPLOMATIC MISSIONS AND INTERNATIONAL ORGANIZATIONS AS WELL AS THEIR ACCREDITED FOREIGN PERSONNEL "WHEREAS, the objective of Executive Order No. 98 is to enhance tax monitoring leading to increased compliance with tax laws of individuals and entities subject to the same; "WHEREAS, Diplomatic Missions and International Organizations, together with their accredited foreign personnel, derive the funds for their operations and incomes from foreign sources, which are not subject to taxation by virtue of international conventions and agreements entered into and signed by the Philippine Government; NOW, THEREFORE, I, GLORIA MACAPAGAL ARROYO, President of the Philippines, do hereby order that: "SECTION 1. Diplomatic Missions and International Organizations, as identified by the Department of Foreign Affairs, together with their accredited foreign personnel, are hereby exempted from the requirements of the Taxpayer Identification Number when they apply for any Government permit, license, clearance, official paper or document; "SEC. 2. For the purpose of establishing the bona fides of such entities and individuals, it shall be sufficient that their request for above-named documentation is accompanied by the corresponding endorsement of the Department of Foreign Affairs, which shall include the official identity card issued by the Office of Protocol of the Department. "SEC. 3. This Amendment of Executive Order No. 98 shall take effect immediately. "Done in the City of Manila, this 13th day of August, in the year of Our Lord, two thousand and one. "By the President: (SIGNED) "ALBERTO G. ROMULO "Executive Secretary" All internal revenue officers and employees are hereby enjoined to give this Circular as wide a publicity as possible. (SGD.) RENE G. BAEZ Commissioner of Internal Revenue