Related to the released Joint Guidelines (JG) on the Issuance of Work & Employment Permits to Foreign Nationals, the Bureau of Internal Revenue (BIR) and the Department of Labor and Employment (DOLE) imposed changes with their requirements.
New Alien Employment Permit (AEP) Application Form
As of this writing, the DOLE is using a revised AEP form wherein it includes an area where the applicant is supposed to indicate his Tax Identification Number (TIN). Section 7 of the JG states that all work permits, AEP included, requires the foreign applicant’s TIN.
Our clients are assured that the application form we use for their expatriates is the current one required by DOLE.
New Set of Requirements for Foreign TIN Application
The BIR released the new set of requirements for foreign TIN application. Notable addition to the requirements would be the Certificate of Incorporation/Memorandum & Articles of Association from Abroad for Corporations for purposes of SEC, General Information Sheet (GIS), ITAD Tax Clearance and signed draft of GIS if the foreign national’s purpose of securing TIN is for GIS and other SEC-related purposes.
BIR’s Revenue Memorandum Order No. 28-2019 states the requirements for TIN registration for purposes of applying for AEP, PWP/SWP: