The Bureau of Internal Revenue released a Revenue Regulations No. 7-2012 last April 2, 2012, with a title : Amended Consolidated Revenue Regulations On Primary Registration, Updates, And Cancellation
This Revenue Regulation covers the
Section 4 , 1 , vii
All incorporators of corporations/associations (stock and non-stock), partners ofpartnerships and members of cooperatives must have TINs.
You may also click here to view the BIR RR 7-2012 in PDF format