MOA entered into by the LTO and BIR
The Philippine Embassy in Wellington wishes to inform the public regarding the Memorandum of Agreement (MOA) entered into by the Land Transportation Office (LTO) and the Bureau of Internal Revenue (BIR) on the applicability of Tax Identification Number (TIN) to driver’s license/conductor’s transactions.
The aforementioned MOA is in relation to the implementation of the Executive Order No. 98 series of 1999 directing all government agencies, instrumentalities, local government units and government owned and controlled corporations to include the TIN as part of the essential requirements in all applications for a government permit, license, clearance, and official documents.
For the information of those concerned, enumerated hereunder are identified driver’s license applicants who are not required to present TIN:
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Accredited foreign personnel of diplomatic missions and international
Organizations;
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Individuals not engaged in business provided that they are securing a non-
professional driver’s license;
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Foreigners such as tourists, foreign students, foreign missionaries;
4. Professional members of religious organizations.
For the guidance of all concerned.
