Extending the Deadline for the Submission of Requirements Under Revenue Memorandum Circular (RMC) No. 63-91, and Clarifying Certain Portions Thereof

August 29, 1991 REVENUE MEMORANDUM CIRCULAR NO. 70-91 SUBJECT : Extending the Deadline for the Submission of Requirements Under Revenue Memorandum Circular (RMC) No. 63-91, and Clarifying Certain Portions Thereof TO : All Internal Revenue Officers and Others Concerned This Circular is hereby issued to modify and to amplify certain provisions of RMC No. 63-91 on the implementation of the New TIN System. acd 1. Section 2.1.c For existing (old) employees/ wage earners. The local employer shall "file the TIN application with the Revenue District Office (RDO) where its principal office is located, or Revenue Information Systems Services. Inc. (RISSI) not later than October 31, 1991." 2. Sections 2.1.b and 2.2.b The TIN application (Annex A) to be accomplished by the local employer shall reflect the list of employees as of the date the application is filed. Subsequent TIN application/s shall be filed everytime there is a new employee/s who has not yet been issued the TIN and/or has not yet applied previously for a TIN. However, the frequency of the filing of TIN application, whether on a weekly or a monthly basis, shall depend upon the employer but shall not be later than the 10th day of the following month the new employee was hired. 3. Employers who have computerized data on their employees may file their TIN applications in computer diskettes or tapes. Those opting to use the computer media shall contact Mr. ORLANDO TOMACRUZ, General Manager, RISSI, BIR Complex (Tel. No. 994623), for compatibility and format. All revenue officials, employees and others concerned are hereby enjoined to give this Circular the widest publicity possible. (SGD.) EUFRACIO D. SANTOS Deputy Commissioner of Internal Revenue Officer-In-Charge