Letter to a Lawyer

Dear Attorney,

I hope this letter finds you well. I am writing to seek your legal advice regarding a matter involving my Tax Identification Number (TIN), 472152725. Specifically, I wish to know the exact name registered under this TIN. I understand that TINs are used to identify taxpayers for tax-related transactions, but I am uncertain about the steps I need to take to verify the name associated with this particular number.

Could you please guide me on how I can verify the registered name under my TIN? If there are legal steps that need to be taken or if certain documents must be submitted, I would appreciate your assistance in navigating this process.

Your expertise on this matter would be greatly appreciated. Thank you for your attention, and I look forward to your advice.

Sincerely,

A Concerned Taxpayer

Legal Article: Understanding the Process of Verifying the Registered Name Under a Tax Identification Number (TIN) in the Philippines

In the Philippine tax system, the Tax Identification Number (TIN) serves as an essential tool for the Bureau of Internal Revenue (BIR) to track taxpayers and enforce tax regulations. Every Filipino individual, corporation, or entity engaging in taxable activities is required to register with the BIR and obtain a TIN. A TIN is a unique identifier that remains constant throughout an individual's or business entity’s taxpaying life. It is used in almost every transaction involving taxation, from the filing of tax returns to the issuance of tax receipts.

Understanding the name registered under a TIN is crucial in ensuring the accuracy of one’s tax records and in preventing any tax-related complications. Verifying the registered name linked to a TIN is also important for businesses or individuals when conducting due diligence, such as when entering into contractual relationships, applying for government permits, or verifying the legitimacy of tax documents.

I. Importance of Verifying the Registered Name Under a TIN

The proper verification of the name registered under a TIN is vital for a variety of reasons:

Prevention of Identity Theft: In the digital age, identity theft has become a growing concern, including in the area of tax administration. An individual or entity may attempt to fraudulently use another person’s TIN to file false tax returns, claim tax benefits, or avoid taxes. Knowing the name registered under your TIN helps protect against these forms of identity theft and ensures that your tax records are accurate.
Accuracy of Tax Records: Taxpayers have the responsibility to ensure that their tax records with the BIR are correct and up to date. This includes the information provided during registration, such as the name and other personal details. Having the correct registered name associated with the TIN ensures that taxpayers receive accurate notices from the BIR and can avoid discrepancies in tax filings.
Compliance with Government Requirements: For businesses, verifying the name associated with a TIN is often required when applying for business permits, licenses, and accreditations. Government agencies and financial institutions frequently require this information to ensure that the taxpayer is in good standing and compliant with all tax obligations.
Transparency in Financial Transactions: Many contractual and financial transactions require confirmation of a party’s registered TIN and the associated name. In such cases, the inability to verify this information can result in legal disputes, delays in processing agreements, or the rejection of applications.

II. How to Verify the Registered Name Under a TIN

In the Philippines, the Bureau of Internal Revenue (BIR) is the government agency responsible for administering the country’s tax laws and regulations. As such, the BIR maintains records of all taxpayers registered in the country, including their names and corresponding TINs.

The process of verifying the name registered under a TIN involves several steps, and there are specific methods available depending on whether the individual is verifying their own TIN or that of another person or entity.

For Personal Verification: If you are an individual seeking to verify your own registered name under a TIN, you can do so by contacting the BIR directly. There are several avenues available for this:
- BIR eREG Portal: The BIR's eREG Portal allows taxpayers to register and manage their TIN-related information online. Taxpayers can access the portal by logging in with their credentials. Once logged in, they can view their registered name and other pertinent information associated with their TIN.
- BIR Branches: Taxpayers can visit the nearest BIR Revenue District Office (RDO) and request a verification of their TIN records. They will need to bring valid identification, such as a government-issued ID, to verify their identity. The BIR officer will assist in confirming the registered name under the TIN and providing any necessary updates or corrections.
- TIN Verification Slip: Taxpayers can also request a TIN Verification Slip from the BIR, which will contain details such as the registered name, TIN, and other relevant information. This is a formal document that may be required for certain transactions.
For Verifying a Third Party’s TIN: If you need to verify the registered name under another person’s or entity’s TIN (for example, in a business transaction or legal matter), the process can be more complex. Due to data privacy laws, the BIR has implemented strict guidelines for releasing taxpayer information to third parties. A taxpayer’s consent or a court order may be required before the BIR will release the registered name associated with a TIN. The following methods may be used:
- Written Authorization: If the taxpayer in question provides written consent, a third party may request the BIR to release the registered name under the TIN. This is typically done by submitting a notarized letter of authorization signed by the taxpayer, along with valid identification.
- Court Order or Legal Subpoena: In certain cases, a court may issue an order or subpoena directing the BIR to release a taxpayer’s TIN information. This is common in legal disputes where the identity of a taxpayer is a critical issue, such as in cases of fraud or tax evasion.
For Business Entities: Verifying the registered name under a TIN for business entities follows similar procedures. Businesses must provide their TIN during transactions with government agencies, suppliers, and financial institutions. To verify the registered business name, authorized representatives of the company may contact the BIR directly or use the BIR’s online platforms.
Data Privacy Considerations: The release of information associated with a TIN is subject to the provisions of the Data Privacy Act of 2012 (Republic Act No. 10173). The law seeks to protect the confidentiality of personal data and ensures that taxpayer information is handled responsibly. As such, the BIR is prohibited from disclosing a taxpayer’s TIN information to unauthorized individuals without their consent.

III. Legal Framework Surrounding TINs in the Philippines

The Tax Code of the Philippines (National Internal Revenue Code) outlines the legal provisions governing the issuance and use of TINs. Under the Tax Code, all taxpayers are required to secure a TIN for tax-related purposes. The primary provisions relevant to TIN registration and verification are as follows:

Section 236 – Registration Requirements: This section of the Tax Code mandates that every person subject to internal revenue taxes must register with the BIR by obtaining a TIN. The registration process requires individuals and corporations to submit pertinent information such as their full name, business name (if applicable), and other identifying details.
Section 237 – Use of TIN in Business Transactions: This section provides that the TIN must be indicated in all tax-related documents, including tax returns, receipts, and invoices. Businesses are also required to print their TIN on their official receipts and other commercial documents to ensure transparency in tax reporting.
Republic Act No. 10173 (Data Privacy Act of 2012): As noted earlier, the Data Privacy Act governs the processing of personal information, including TINs. The law requires that personal information must be processed with the consent of the individual and that adequate security measures be in place to protect against unauthorized access or disclosure.

IV. Consequences of Incorrect or Misused TIN Information

Failure to ensure that the correct name is associated with a TIN can result in various legal and administrative issues, including:

Tax Deficiencies and Penalties: If an incorrect name is registered under a TIN, taxpayers may face difficulties in filing accurate tax returns, leading to deficiencies in their tax payments. This could result in the imposition of fines, penalties, or even criminal charges in cases of deliberate tax evasion.
Fraudulent Transactions: If someone uses a fraudulent TIN or misrepresents their identity using another person’s TIN, this could lead to legal disputes and claims for damages. Businesses, in particular, must exercise due diligence to avoid transacting with individuals or entities using fraudulent TINs.
Government Restrictions: Government agencies may deny licenses, permits, or accreditations if the TIN information provided is inaccurate or does not match official records.

Conclusion

Verifying the name registered under a TIN is an essential step for ensuring compliance with tax regulations and protecting one’s identity in financial and legal transactions. Whether you are an individual seeking to verify your own TIN or a business engaging in due diligence, understanding the processes involved and the legal frameworks that govern TIN registration is critical. By following the proper procedures and utilizing available resources, taxpayers can protect themselves from potential issues and ensure that their tax records remain accurate and up to date.

For those in need of professional assistance, consulting with a tax attorney or legal expert familiar with the workings of the BIR and Philippine tax laws can be invaluable in navigating these procedures.