English: The BIR, through Revenue Memorandum Circular (RMC) No.124-2020, stated that the TIN requirement is based on a provision of the National Internal Revenue Code which states that any person required under the Code to make, render, or file a return, statement, or other document must be assigned or supplied with a TIN.
Filipino: Ayon sa Revenue Memorandum Circular (RMC) No. 124-2020 ng BIR, ang rekisito na magkaroon ng TIN ay nakabatay sa probisyon ng National Internal Revenue Code na nagsasaad na ang sinumang tao na kailangang gumawa, magsumite, o maghain ng return, statement, o ibang dokumento ay dapat magkaroon ng TIN.