Summary
RMC No. 65-2009 publishes the full text of the Memorandum of Agreement (MOA) between the Land Transportation Office (LTO) and the BIR, signed on November 25, 2009, on who must submit a Taxpayer Identification Number (TIN) for LTO transactions.
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Key points
- Scope of the MOA. The MOA clarifies the coverage of the TIN submission requirement under Executive Order (E.O.) No. 98 when transacting business with the LTO.
- Persons not covered. The TIN requirement does not cover accredited foreign personnel of diplomatic missions and international organizations. It also excludes foreigners such as tourists, foreign students and foreign missionaries, and professional members of religious organizations such as priests, pastors, nuns and lay ministers.
- Individuals not in business. Individuals not engaged in business, such as minors, students, househelpers, housewives and balikbayans, are also excluded, provided they are securing a non-professional driver’s license.
Who is affected
- Accredited foreign personnel of diplomatic missions and international organizations
- Individuals not engaged in business securing a non-professional driver’s license
- Foreigners such as tourists and foreign students
- Professional members of religious organizations
Deadlines and effectivity
- MOA signed November 25, 2009
Summary by Tax Resources PH. It is not a substitute for the full text of the issuance or professional advice.
Copies of BIR issuances are hosted here for reference. For the official version, check bir.gov.ph. Summaries by Tax Resources PH are not a substitute for the full text or professional advice.