RMC No. 91-2018: Prescribes the policies, guidelines and procedures relative to the use of the eREG System by Microfinance Non-Government Organizations in the issuance of TIN to their clients

Key points

1. Who gets access. Only MF-NGOs accredited by the Microfinance NGO-Regulatory Council (MNRC) get eREG access. The MNRC gives the BIR the list of accredited and revoked MF-NGOs on the 5th day of the month following the accreditation or revocation.
2. Application. MF-NGOs apply to the Client Support Service with BIR Form No. 0044, a notarized Sworn Declaration Letter of Intent, a copy of the MNRC Certificate of Accreditation and a Non-Disclosure Agreement. Only one user per MF-NGO is authorized, and the account must be cancelled within ten (10) calendar days after the user leaves or changes assignments.
3. Revocation and renewal. Access is automatically revoked upon revocation or expiration of the MNRC accreditation, whichever is earlier. Expired access may be renewed if the accreditation is still valid or renewed.
4. Issuing a TIN. MF-NGOs check that clients have no existing TIN and collect basic information such as name, birth date, sex, civil status, residence address and contact details. They require a valid government-issued ID, birth certificate or Community Tax Certificate showing the correct birth date.
5. Limits. Clients with a similar record in the BIR database or without a Middle Name cannot get a TIN through eREG, but may get one manually at the RDO. Clients in business with a loan of Fifty Thousand Pesos (P 50,0000.00) and above must register the business at the RDO.
6. Responsibility. MF-NGOs are responsible for the correctness of the information they enter, and violations are penalized under existing revenue issuances. The Circular supplements Section IV of RMO No. 2-2018 on the matrix for securing TINs through the RDOs.

Who is affected

• Accredited Microfinance NGOs
• Clients of MF-NGOs applying for a TIN

Deadlines and effectivity

• MNRC list submitted on the 5th day of the month following accreditation or revocation
• Account cancellation request within ten (10) calendar days from separation of the user