Allowing the Attachment of a Photocopy of TIN Card Instead of Pre-Printed Stick-On Label to 1701A and 1701C Returns

January 25, 1993 REVENUE MEMORANDUM ORDER NO. 05-93 SUBJECT : Allowing the Attachment of a Photocopy of TIN Card Instead of Pre-Printed Stick-On Label to 1701A and 1701C Returns TO : All Internal Revenue Officers, Bank Officials and Employees and Others Concerned To facilitate the filing of income tax returns (1701A and 1701C) by individuals earning compensation income only and non-resident citizens, respectively, the following guidelines are hereby issued for the guidance and compliance by all concerned. A. The affixing of pre-printed stick-on label to 1701A and 1701C returns shall no longer be required. Instead, the taxpayer concerned who was previously issued a TIN shall indicate his/her TIN on the tax return and shall attach a photocopy of the TIN card to the original of the 1701A or 1701C return to be filed with the accredited bank branches or Collection Officers. casia However, in the absence of a photocopy of the TIN card, the taxpayer shall present the TIN card to the receiving bank teller or Collection Officer. In turn, the bank teller or Collection Officer shall verify and initial the TIN indicated on the return to ascertain its correctness. B. In case the taxpayer cannot attach a photocopy of his/her TIN card or present it for verification since it was lost, he shall accomplish a TIN application form with a notation "LOST TIN CARD" indicated on the face of the application form and shall attach the same to the original copy of the return. CISS shall then generate a replacement TIN card based on the attached application form which shall be forwarded to the RDO concerned for delivery/issuance to the taxpayer concerned. C. For employees and non-resident citizens with no TIN yet, the accredited banks or Collection Officers shall accept their 1701A and 1701C returns, respectively without pre-printed stick-on label or photocopy of TIN card attached, provided a copy of the TIN application is attached to the original of the return and the notation "TIN IS STILL IN PROCESS" stamped on all copies of the return with the signature of the RDO concerned or his authorized representative. D. CISS shall no longer generate pre-printed stick-on labels for use in filing the 1701A and 1701C returns for taxable year 1992. E. REPEALING CLAUSE: This Order hereby repeals and amends accordingly all issuances or portions thereof inconsistent herewith. F. EFFECTIVITY: This Order which shall cover only 1701A and 1701C returns for taxable year 1992 shall take effect immediately. (SGD.) JOSE U. ONG Commissioner of Internal Revenue