The Land Transportation Office (LTO) and the Bureau of Internal Revenue (BIR) signed a Memorandum of Agreement on 25 November 2009 requiring applicants of a driver’s license in the Philippines to also present a Tax Identification Number (TIN).

Applications from the following are covered by the agreement:
1. Student permit (if employed);
2. Student Permit to non-professional (if employed);
3. Student permit to professional;
4. Non-professional to professional;
5. New conductor’s license;
6. Conversion of foreign license to non-professional (if employed); and
7. Conversion of foreign license to professional.


The following are exempted:

1. Accredited foreign personnel of diplomatic missions and international organizations, such as WHO, ADB, UNESCO, World Bank, etc., subject to presentation and submission of photocopies of diplomatic IDs;
2. Individuals not engaged in business, such as minors, students, house helpers, housewives, balikbayan and the like, provided that they are securing a non-professional driver’s license;
3. Foreign applicants, such as tourists, foreign students, foreign missionaries, subject to presentation and submission of photocopy of valid passport/visa; and
4. Professional members of religious organizations, such as priests, pastors, nuns, lay minister, missionaries and the like subject to presentation and submission of photocopies of missionary ID card / religious mission order.