Issuance of the New TIN to Taxpayers and its Use on Documents/Receipts

July 31, 1991 REVENUE MEMORANDUM CIRCULAR NO. 63-91 SUBJECT : Issuance of the New TIN to Taxpayers and its Use on Documents/Receipts TO : All Internal Revenue Officers and Others Concerned SECTION 1 . Objective . This Circular is issued to clarify and to expound on the provisions of Revenue Memorandum Order (RMO) No. 23-91 concerning issuance of the new Taxpayer Identification Number (TIN) to taxpayers and its use on documents/receipts. SECTION 2 . Procedures for the Issuance of TIN ID Cards and Pre-printed Labels Thru Local Employer . 2.1 Existing (Old) Employees/ Wage Earners . cdt A. Local Employer shall 2.1.a. Determine existing employees from its company/office roster or list of personnel and/or workers. Note : Existing (old) employees/ wage earners are local employees/ workers, including casual employees who are employed or hired as of July 31, 1991, whether or not they were previously issued/holders of TANs. 2.1.b. Accomplish TIN application (Annex A), reflecting all the necessary information required therein. 2.1.c. File TIN application with the Revenue District Office (RDO) where its principal office is located, or Revenue Information Systems Services, Inc. (RISSI) not later than August 30, 1991. 2.1.d. Secure claim stub indicating scheduled date of release. 2.1.e. Secure TIN ID Cards and pre-printed labels from the RDO or RISSI on scheduled date of release. 2.1.f. Distribute TIN ID Cards and pre-printed labels to employees/workers concerned. B. Existing (Old) Employee shall 2.1.g. Inform BIR/RISSI by mail if his/her TIN ID Card and pre-printed label are not received by October 31, 1991. acd 2.2 New Employees/Wage Earners . A. New Employee/Wage Earner shall 2.2.a. Request his/her employer for his/her inclusion in the list of company or office employees/workers applying for TIN, if he/she has not yet been issued the TIN and/or has not yet applied previously for a TIN. Note : New employees/wage earners are those local employee/worker first timers employed or hired after July 31, 1991. B. Local Employer shall 2.2.b. Accomplish the TIN application (Annex A), reflecting all the necessary information required therein. 2.2.c. File the TIN application with the RDO or RISSI. (The frequency of the filing of TIN application, whether on a weekly or monthly, basis, depends upon the employer, but should not be later than the 10th day of the following month the new employee was hired.) 2.2.d. Secure claim stub indicating scheduled date of release. 2.2.e. Secure TIN ID Cards and pre-printed labels from RDO or RISSI on scheduled date of release. 2.2.f. Distribute TIN ID Cards and pre-printed labels to employees/ workers concerned. SECTION 3 . Procedures for the Issuance of the TINs/Pre-printed Labels Thru the Philippine Overseas Employment Agency (POEA) and/or Accredited Recruitment Agency . 3.1 Returning Overseas Contract Workers (OCWs) (Balik Manggagawa) . A. Returning OCW shall 3.1.a. Accomplish the TIN application (Annex B), reflecting all the necessary information required therein. 3.1.b. File the TIN application with the BIR counter located in POEA upon filing his/her employment papers with POEA. 3.1.c. Secure claim stub indicating scheduled date of release from the BIR counter. 3.1.d. Pick up the TIN ID Card and pre-printed label or authorize a representative to do such from the BIR counter (located in the POEA) on scheduled date of release. 3.2 New OCWs . A. New OCWs whose papers are processed by an accredited recruitment agency New OCW shall 3.2.a. Request the accredited recruitment agency processing his/her employment papers for his/her inclusion in the list of OCWs applying for TIN if he/she has not yet been issued the TIN and/or has not previously applied for TIN. Accredited Recruitment Agency shall 3.2.b. Accomplish the TIN application (Annex A), reflecting all the necessary information required therein. 3.2.c. File the TIN application with the POEA when its "Request for Processing" (RFP) papers are filed therein. 3.2.d. Inform the OCW to pick up his/her TIN ID Card and pre-printed label or to authorize a representative to do such from the BIR counter (located in the POEA) after ten (10) days from the filing of the RFP with POEA. B. New OCWs who personally process his/her papers with the Government Placement Branch (GPB), POEA. New OCW shall 3.2.e. Accomplish the TIN application (Annex A), reflecting all the necessary information required therein, if He/she has not yet been issued the TIN and/or has not yet applied previously for a TIN. 3.2.f. File the TIN application with the BIR counter located in POEA upon filing his/her employment papers with GPB. 3.2.g. Secure claim stub indicating scheduled date of release from the BIR counter. 3.2.h. Pick up the TIN ID Card and pre-printed label or authorized a representative to do such from the BIR counter (located in the POEA) on scheduled date of release. SECTION 4 . Procedures for the Issuance of TIN ID Cards and Pre-printed Labels to Self-Employed Taxpayers and Business Entities (Include Professional Practitioners, Withholding Tax Agents, Estates/Trusts) 4.1. Existing (Old) Self-Employed Taxpayers/Business Entities . A. Existing (Old) Self-Employed Taxpayer/Business Entity as of July 31, 1991 shall 4.1.a. Await either delivery by the RDO of his/her TIN ID Card and pre-printed labels to his local address/ residence or notification by RDO requesting the taxpayer to pick up his/her TIN ID Card and pre-printed labels from said RDO. 4.1.b. Inform BIR (RISSI) by mail if his/her TIN ID Card and pre-printed labels are not received by October 31, 1991. 4.2. New Self-Employed Taxpayers/ Business Entities . A. New Self-Employed Taxpayer/ Business Entity Established after July 31, 1991 shall 4.2.a. Secure an application form (refer to Annex B, in case of individuals; and C, in case of corporations) from the nearest RDO/ RISSI, if he/she has not yet been issued the TIN and/or has not yet applied previously for a TIN. 4.2.b. Fill up the application form, taking careful note of the instructions printed thereon. 4.3.c. Submit the accomplished form and present business permit and/or SEC Registration and/or such other documents when applicable, to the receiving clerk of RDO/RISSI. 4.3.d. Secure claim stub indicating the scheduled date of issuance/release of TIN ID Card and pre-printed labels. 4.3.e. Secure TIN ID Card and labels from the Office where the application was filed on the scheduled date of issuance. acd SECTION 5 . Use of the New TIN . 5.1. Only persons required to make, render or file a return, statement or document with the Bureau of Internal Revenue shall be supplied with or assigned a taxpayer identification number to be indicated on such documents. In addition to the persons enumerated in RMO 23-91, Filipinos who are immigrants to other countries may apply for the issuance of a TIN with the RISSI/RDO by accomplishing the pertinent application form and presenting his/her passport. 5.2 The new TIN shall replace the existing TANs, VAT registration numbers, non-VAT registration number and withholding tax agent identification numbers. Therefore, only the TIN shall be reflected on all documents, papers and/or records that previously required the indication/reflection of any of the aforementioned numbers. 5.3 On Invoices/Receipts. 5.3.a. The new TIN shall be reflected/super-imposed on all unexpended/unissued VAT/non-VAT receipts/invoices. 5.3.b. All receipts/invoices to be printed subsequently shall contain the TIN, with the letter(s) "V" (for VAT registered) or "NV" (for non-VAT registered) placed after the last digit of the TIN. This shall facilitate the determination of whether the taxpayer is VAT registered or not. SECTION 6 . This Circular takes effect immediately . (SGD.) JOSE U. ONG Commissioner of Internal Revenue Annex A Application Form for TIN Thru Employers/POEA/Accredited Recruitment Agencies Annex B Individual/Single Proprietorship Annex C Corporation