Summary
RR No. 11-99, issued August 30, 1999, prescribes the issuance of the Taxpayer Identification Number (TIN) to all taxpayers and qualified applicants, and the mandatory use of the TIN in government forms, papers and documents.
Key points
- TIN in government forms. Government agencies, instrumentalities, government-owned and-controlled corporations and local government units must provide a space for the TIN in registration and transaction forms. They must require applicants for permits, licenses and official papers to indicate their TIN.
- Proof of TIN. Agencies may require the TIN Card. Those without a TIN Card may instead present their TIN application duly stamped by the BIR (Form 1901, 1902, 1903 and 1904).
- Cutoff for releasing documents. After six (6) months from the effectivity of the Regulations, no permit, license, clearance or official document is released to an applicant without a duly-issued TIN or proof of application for it.
- One TIN and penalties. Only one TIN is assigned to a taxpayer. Securing or using more than one TIN is punishable by a fine of not more than One Thousand Pesos (P 1,000.00), imprisonment of not more than six (6) months, or both, under Section 275 of the Tax Code of 1997. Unauthorized production of TIN Cards or use of a spurious TIN is subject to criminal prosecution under Articles 171 and 172 of the Revised Penal Code.
Who is affected
- All taxpayers and qualified applicants
- Government agencies, government-owned and-controlled corporations and local government units
- Applicants for government permits, licenses and official papers
Deadlines and effectivity
- Six (6) months after effectivity: no release of documents without a TIN or proof of application
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.