Summary
RMO No. 11-2000, issued May 2, 2000, sets the policies and procedures for resolving multiple and identical Taxpayer Identification Numbers (TINs) of taxpayers in the same or different Revenue District Offices (RDOs).
Key points
- Clean-up responsibility. Computerized RDOs clean up multiple and identical TINs in the registration database. Non-computerized RDOs coordinate with the Systems Operations Division (SOD), Information Systems Operations Service (ISOS) for taxpayers under their jurisdiction.
- List from SOD, ISOS. SOD, ISOS gives RDOs a list of multiple and identical TINs. It includes recommendations on which TIN to keep for multiple TINs, the rightful owner for identical TINs, and the issuance of a new TIN when applicable. RDOs confirm all identical TINs for deactivation to SOD, ISOS.
- Time limits. TINs without transactions are resolved within five (5) working days from receipt of the list. TINs with transactions are resolved by the old RDO within twenty (20) working days from receipt of SOD’s final evaluation.
- Before deactivation. All RDOs, computerized or not, must make sure taxpayer liabilities/cases are settled or closed in the records of the old TINs. They must be transferred to the new or retained TINs before deactivation or cancellation.
Who is affected
- Computerized and non-computerized Revenue District Offices
- Taxpayers with multiple or identical TINs
Deadlines and effectivity
- Without transactions: five (5) working days from receipt of the list
- With transactions: twenty (20) working days from receipt of SOD’s final evaluation
Summary by Tax Resources PH. It is not a substitute for the full text of the issuance or professional advice.
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