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RMO No. 82-99: Prescribes the policies and procedures in the issuance of Taxpayer Identification Number

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Summary

RMO No. 82-99, issued November 23, 1999, sets the policies and procedures for issuing the Taxpayer Identification Number (TIN).

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Key points

  1. TIN card. A taxpayer is issued a permanent TIN card after paying the cost of the card. The taxpayer may choose the free cardboard TIN card instead.
  2. Certificate of Registration. Taxpayers in trade or business or the exercise of profession with a registered business name get a Certificate of Registration only after submitting the DTI Certificate of Registration of Business Name or Mayor’s Permit. This goes to the Taxpayer Service Section of the Revenue District Office having jurisdiction.

Who is affected

  • Taxpayers engaged in trade or business or the exercise of profession with a registered business name

Deadlines and effectivity

  • Issued November 23, 1999

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.