Revision of the Application Forms for Taxpayer Identification Number (TIN)

March 25, 1993 REVENUE MEMORANDUM ORDER NO. 20-93 SUBJECT : Revision of the Application Forms for Taxpayer Identification Number (TIN) TO : All Internal Revenue Officers, Employees and Others Concerned The following amendments to Revenue Memorandum Order (RMO) No. 23-91 relative to TIN application forms being used are hereby prescribed for the guidance and compliance of all concerned. aisa dc I. Persons and/or entities requesting or applying for TIN/s shall use the appropriate TIN application forms, listed as follows: A. For Single Proprietorship (Annex A) B. For Corporation/Partnership (Annex B) C. For Employees/Overseas Contract Workers (OCWs) [Thru Employers/ Philippine Overseas Employment Agency (POEA)/ Accredited Recruitment Agencies] (Annex C) D. General Application (Annex D) This general form shall be used by professional practitioners (ex. lawyers, accountants, doctors), self-employed individuals (ex. jeepney/tricycle drivers, etc.) and the like who do not fall and/or cannot be classified under the preceding categories (A,B,C). II. All TIN application forms shall be properly filled up and shall be accompanied by proof or evidence that the person and/or entity applying for TIN is an active taxpayer (A person/entity who makes, renders or files a return, statement or other document with the Bureau of Internal Revenue.) aisa dc CATEGORY PROOF/EVIDENCE A. Single Proprietorship Department of Trade and Industry (DTI) Registration; or Mayor's Permit B. Corporation/Partnership Securities & Exchange Commission (SEC) Registration; Certificate of Registration from the Cooperative Development Authority C. Employees/OCWs Application Form "C" duly [Thru Employers/POEA/ accomplished and signed/ Accredited Recruitment certified by: Agencies] 1. Employer - for local employees 2. Accredited Recruitment Agency - for OCWs under its placement 3. POEA - for OCWs directly hired D. General 1. Self-Employed Privilege Tax Receipt 2. Professional Professional Regulation Practitioner (Doctor, Commission (PRC) Lawyer, Accountant) Identification Card 3. Capital Gains Deed of Sale (Stock and Real Estate) 4. Transfer Deed of Transfer (Donor/Estate) 5. Winnings Certificate of Awarding Company 6. Immigrant Passport 7. Passport Applicants Latest Income Tax Return (except non-working individuals like elders, minors, students) III. TIN applications shall be filed either directly with the Computer and Information Systems Services (CISS), BIR or with the Revenue District Office (RDO) having jurisdiction over the taxpayer or with the BIR-TIN Counter at the POEA (when applicable). Type of Taxpayer Where to File TIN Application A. Business (single RDO/CISS proprietorships proprietorships partnerships, corporations and cooperatives) B. Wage Earners and Employer Employees C. OCWs RDO/BIR-TIN Counter at the POEA (CISS employee assigned on a full-time basis) D. Professional Practitioner/ RDO/CISS Self-Employed E. Capital Gains/Transfer RDO/CISS F. Others Not Listed Above RDO/CISS A claim stub shall be issued to the taxpayer concerned indicating the date of receipt of application and scheduled date of release of the TIN. IV. TIN application forms shall be centrally generated by the BIR Central Office. Correspondingly, Revenue District Offices (RDOs) shall requisition the TIN application forms from the Property Division in the Central Office. cd i In the event of shortages of application forms, the RDOs shall generate the required forms. However, the RDOs shall make certain that the forms are clear and consistent with the application formats prescribed under this RMO. casia This Order shall take effect upon approval. JOSE U. ONG Commissioner of Internal Revenue