REVENUE MEMORANDUM CIRCULAR NO. 65-2009 issued on November 25, 2009 publishes the full text of the Memorandum of Agreement (MOA) between the Land Transportation Office (LTO) and the Bureau of Internal Revenue (BIR) signed on November 25, 2009 clarifying the coverage of submission of the Taxpayer Identification Number (TIN) in relation to the processing of LTO transactions.
     Based on the MOA, the LTO and the BIR agreed that the requirement of TIN submission under Executive Order (E.O.) No. 98 shall not cover the following individuals for the purpose of transacting business with the LTO:

1. 1. 1. 1. Accredited foreign personnel of diplomatic missions and international organizations;
         2. Individuals not engaged in business, such as minors, students, househelpers, housewives, balikbayans and the like, provided that they are securing a non-professional driver’s license;
         3. Foreigners, such as tourists, foreign students, foreign missionaries and the like; and
         4. Professional members of religious organizations, such as priests, pastors, nuns, lay ministers, missionaries and the like.