THE Bureau of Internal Revenue (BIR) and the Land Transportation Office (LTO) have entered into a memorandum of agreement (MOA) that clarifies the coverage of the requirement to present the taxpayer identification number (TIN) in all LTO transactions.

This is in pursuance of Executive Order 98 which was issued in 1999, directing all government agencies, instrumentalities, local government units, and government-owned and -controlled corporations to require the submission of the TIN in all government transactions.

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Under the MOA, all individuals shall be required to submit their TIN for the purpose of securing a driver’s license and for the processing of other LTO transactions.

However, exemption from the TIN requirement is provided for the following individuals/parties transacting with the LTO:

1. Accredited foreign diplomatic missions and international organizations;

2. Individuals not engaged in business, such as minors, students, house helpers, homemakers, and balikbayans who are securing a non-professional license;

3. Foreigners, such as tourists, foreign students, and foreign missionaries; and

4. Professional members of religious organizations such as priests, pastors, nuns, lay ministers, missionaries and the like.

The full text of the MOA was published by the BIR in Revenue Memorandum Circular 65-2009 dated Nov. 25, 2009. (Source: Punongbayan & Araullo)