Dear Attorney,

Good morning. I am seeking your legal advice regarding the possibility of verifying someone else's Tax Identification Number (TIN) in the Philippines. I would like to confirm whether it is lawful for me to check the TIN of another individual on their behalf, and if so, what specific documents or authorizations would be required for this process. I want to ensure that I am following the proper legal procedures and not violating any data privacy laws.

Thank you for your assistance.

Sincerely,
A Concerned Individual

Insights

The issue of verifying a Tax Identification Number (TIN) on behalf of another individual primarily touches on the principles of data privacy and the authority of third parties in accessing personal information in the Philippines. Under the Philippine Data Privacy Act of 2012 (Republic Act No. 10173), personal information—including TINs—falls under the definition of sensitive personal data. This means that accessing such data without the individual's explicit consent may be a violation of privacy rights.

In order to legally verify or request someone else’s TIN on their behalf, it is necessary to have proper authorization. This usually comes in the form of a Special Power of Attorney (SPA), wherein the individual (the principal) grants authority to another person (the agent) to act on their behalf. The SPA must specifically state that the agent is allowed to handle tax matters or request the TIN, and it must be duly notarized to be valid.

Moreover, the Bureau of Internal Revenue (BIR) has its own set of procedural requirements. When requesting a TIN for another individual, you may need to present:

The original and photocopy of the notarized Special Power of Attorney.
A valid government-issued ID of both the principal and the agent.
Any supporting documents that may be requested by the BIR, such as proof of the principal's identity or tax records.

The principal must provide informed consent, understanding that their personal data, including their TIN, will be handled by a third party. It is also essential that both the principal and the agent comply with any additional requirements set forth by the BIR to avoid any delays or complications.

Failure to follow the correct legal procedures could result in violations of the Data Privacy Act, leading to penalties. For example, unauthorized disclosure or handling of personal data may be punishable by fines and imprisonment. Therefore, it is important to ensure that the SPA is properly executed, and all necessary documents are provided.

In conclusion, verifying someone’s TIN on their behalf is possible as long as the proper legal authorization is obtained. Ensure compliance with both the Data Privacy Act and BIR regulations to avoid potential legal issues.