BIR Released Memorandum Order Prescribing the Guidelines on Registration of Foreign Nationals

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Following the Joint Guidelines on issuance of work/employment permits to foreign nationals signed by the Department of Labor and Employment (DOLE), Department of Justice (DOJ), Bureau of Immigration (BI) and Bureau of Internal Revenue (BIR), the said offices are expected to release separate memorandum as to how the said Joint Guidelines would affect applications filed in their respective offices.

The DOLE released a separate advisory earlier where they announced that they shall impose the “No TIN, No Printing of AEP Card” policy which is already effective as of this writing.

The BIR also released Revenue Memorandum Order (RMO) No. 28-2019 prescribing the guidelines on Tax Identification Number (TIN) registration of foreign nationals. Prior to the Joint Guidelines, foreign nationals are able to apply for Alien Employment Permit (AEP) without presenting proof of TIN while the BIR requires foreign nationals to present their AEP card to secure TIN if they declare that they are engaged in gainful employment here in the Philippines.

With the new RMO, employers should apply for TIN for the foreign national under Executive Order No. 98 (E.O. 98) prior to applying for Alien Employment Permit (AEP) and/or Provisional Working Permit (PWP).

It is the employer’s responsibility to update the foreign worker’s registration information from E.O. 98 to Employee with the same RDO where they registered once the foreign national has been issued an AEP or a 9G visa.