Prescribing the Issuance of Plastic Taxpayer Identification Number (TIN) Card and Charging of the Cost Thereof to the Taxpayers

February 12, 1996 REVENUE REGULATIONS NO. 02-96 SUBJECT : Prescribing the Issuance of Plastic Taxpayer Identification Number (TIN) Card and Charging of the Cost Thereof to the Taxpayers TO : All Internal Revenue Officers and Others Concerned SECTION 1 . Scope . Pursuant to the provisions of Section 236 in relation to Sections 4 and 245 of the National Internal Revenue Code and Section 54, Chapter 12, Book IV o f Executive Order No. 292, these regulations are hereby promulgated to prescribe the requirements for the issuance of plastic Taxpayer Identification Number (TIN) Cards with security features as part of the Tax Computerization Project of the Bureau of Internal Revenue (BIR). SECTION 2 . Coverage . All taxpayers required to make, render or file a return, statement or other document with the BIR shall apply for the issuance of the plastic TIN Card. These include all taxpayers with TIN Cards already issued under the old system and new taxpayers required to apply for the TIN Card. SECTION 3 . Description of the TIN Card . The plastic TIN Card shall contain a computer digitized image (taxpayer picture or company logo), TIN number, name of taxpayer or company, birthdate/date of incorporation and signature of taxpayer (natural or juridical). SECTION 4 . Collection of the Cost of the TIN Card . The actual cost of the TIN Card shall be charged and collected by the BIR directly from the taxpayer concerned. SECTION 5 . Reports . The concerned Regional Data Center shall make a report containing, among others, the number of TIN Cards issued to taxpayers and such other information as may be necessary. SECTION 6 . Penalty . Unauthorized production of the plastic TIN cards by any person shall be subject to criminal prosecution under Articles 171 and 172 o f the Revised Penal Code. SECTION 7 . Transitory Provisions . Existing procedures in the issuance of TIN and/or TIN Cards shall continue to be followed in Revenue District Offices which are not yet covered by the implementation of the issuance of plastic TIN Cards or until such time that the plastic TIN Card issuance shall have been fully integrated. SECTION 8 . Repealing Clause . All rules and regulations or parts thereof inconsistent with the provisions of these regulations are hereby amended accordingly. SECTION 9 . Effectivity . These regulations shall take effect immediately. ROBERTO F. DE OCAMPO Secretary of Finance Recommending Approval: LIWAYWAY VINZONS-CHATO Commissioner of Internal Revenue