REVENUE MEMORANDUM ORDER NO. 20 – 2024
Amends certain provisions of Revenue Memorandum Circular (RMC) No. 37-2024 re: Taxpayer Identification Number (TIN) inquiry thru electronic mail.
The Customer Assistance Division Agent shall verify the information submitted by the requesting taxpayer vis-à-vis the taxpayer information in the BIR’s Internal Revenue Integrated System-Taxpayer Registration System (IRIS-TRS) or in the Integrated Tax System-Registration System (ITS-Reg) or in the eTINQuery System.
- If information provided are correct/matched with the information in the BIR’s IRISTRS/ITS-Reg/eTINQuery System, an email reply will be sent to the taxpayer with the information on his/her TIN indicated.
- If information provided are incorrect/unmatched based on the data in the three databases (IRIS-TRS/ITS-Reg/eTINQuery System), the request for TIN Inquiry of the taxpayer shall be denied with the reason for denial of request stated in the email reply.
- If information provided by the taxpayer indicated that he/she has no TIN corresponding/matched to his/her provided information, he/she shall be advised to apply for a TIN through the BIR’s Online Registration and Update System (ORUS) (https://orus.bir.gov.ph/home).
- If information provided by the taxpayer resulted to discovery of existence of multiple TINs, he/she shall be advised to coordinate with the Revenue District Office (RDO) where the duplicate TIN(s) is/are registered, and to request for the cancellation of the duplicate TIN(s) found under his/her name so that only one (1) TIN shall remain (the TIN registered with the RDO where he/she is regularly transacting).

