Vendor due diligence —
institutional grade.
ISET legal credentials, BIR registration, PPSR filings, examination alignment, and the Fiduciary Access Certificate — verified and ready for BSP Circular 1213 vendor filings.
Entity Indigenous Sovereign Estate Trust BIR TIN 683-706-670-000 ✓ BIR OCN 098RC20260000001023 PPSR No. 2025-372919 ✓ LRA PSIC 64304 · Trust Corporation Protocol ISP v1.0 · Post-quantum Signing NIST FIPS 204 · post-quantum Crown isp://crown/authority/v1.0
ISET registered credentials
All credentials are live and BIR-scannable via the Certificate of Registration QR code. Independently verifiable at the LRA PPSR registry and BIR EIS portal.
| Entity | Indigenous Sovereign Estate Trust Trade name: ISET |
| BIR TIN | 683-706-670-000✓ BIR |
| OCN | 098RC20260000001023 COR issued February 9, 2026 |
| Taxpayer type | Trust — Filipino Citizen |
| PSIC | 64304 — Trust Corporation Operation |
| Line of business | For Fiduciary Purposes |
| RDO | 098 — West Misamis Oriental |
| Address | B14 L26 Leicester Road, Hillsborough Pointe, Carmen 9000, Cagayan de Oro, Misamis Oriental |
| TIN issued | September 1, 2025 |
| PPSR Juridical | No. 2025-372919✓ LRA Entity-level · root signing authority |
| PPSR Individual | No. 2025-334841✓ LRA |
| Crown authority | isp://crown/authority/v1.0 |
| Protocol | ISP v1.0 · 428 active codes |
| Signing standard | Post-quantum · NIST FIPS 204 |
| Tax types | VAT (2550Q) · Income Tax (1701/1701Q) · Withholding (0619E, 1601EQ) |
| Proof of transaction | Fiduciary Access Certificate Civil Code Arts. 1440–1457 · RA 8792 §7 Not a BIR OR · 2% EWT withheld by institution |
Fiduciary Access Certificate
ISET issues a Fiduciary Access Certificate (FAC) for every compliance event. It is a trust instrument under Philippine Civil Code trust law — not a commercial sales invoice or BIR Official Receipt.
Legal basis: Civil Code Arts. 1440–1457 (trust law) + RA 8792 §7 (Electronic Commerce Act — valid electronic record). ISET is registered under PSIC 64304 (Trust Corporation Operation) for fiduciary purposes.
EWT mechanism: The institution withholds 2% Expanded Withholding Tax per RR 11-2018 and issues BIR Form 2307 to ISET. The institution records the payment using the 2307 and FAC as supporting documents. ISET files quarterly VAT (2550Q) and annual income tax (1701).
Court admissibility: The FAC carries ISET's TIN, PPSR reference, Post-quantum signature, SHA3-256 event hash, and BIR COR OCN. Valid electronic record under RA 8792 §7 and court-admissible as AFASA §6 adequate-controls evidence.
BIR OCN: 098RC20260000001023
TIN: 683-706-670-000
PSIC: 64304 · For Fiduciary Purposes
PPSR: 2025-372919
FAC Ref: FAC-20260522-000412
ISP Event: 260 — PAYEE_VERIFIED
ISP URI: isp://iset/event/CL-2026-412
Administration fee: ₱1.00 (VAT-incl.)
Beneficiary (80%): ₱0.80 → connected account
ISET corpus (20%): ₱0.20
EWT note: 2% withheld by institution
BIR 2307: to be issued by institution
Signature: Post-quantum:3e8ab1...
Trust instrument · RA 8792 §7 · Not a BIR OR
Current status — each item
Honest status of each standard VDD item. Institutions hold vendors to public commitments; aspirational claims are omitted.
Technology risk examination objectives
FidTech's architecture maps to the examination criteria used by BSP's Technology Risk and Innovation Supervision Department when assessing institution technology risk posture.
| Examination objective | FidTech architectural response | Public statement |
|---|---|---|
| Zero trust architecture | Post-quantum device-bound credential. Every API call verified independently. No implicit session trust. | Zero trust identity verification on every API call |
| Identity and access management | ISP 023 + 155. Phishing-resistant passkey + device attestation + post-quantum signing. | IAM aligned with BSP Circular 1213 §4 |
| Data governance and classification | PPSR-registered data estates. FPIC consent scope defined per RA 10173 §12. | PPSR-registered data asset classification |
| Third-party vendor risk | Signed ISP code in every response constitutes per-call vendor risk evidence. VDD pack on this page. | Vendor risk evidence in every API response |
| Cloud / infrastructure architecture | Cloudflare Workers edge. Philippine data residency. D1 + R2 + KV at the edge. | Edge-native infrastructure, Philippine data residency |
| Audit and examination documentation | GET /v1/audit/:id — ISP 604. Post-quantum signed. Permanently retrievable. RA 8792 §7. | Examination-ready audit trail, on-demand retrieval |
| Breach notification | POST /v1/breach — ISP 460. 72-hour NPC clock. Automated 48-hour reminder. Included. | Automated breach notification per RA 10173 §30 |
| Account protection / fund hold | POST /v1/incident — ISP 461. AFASA §6 account access suspension + §7 30-day disputed-fund hold. Post-quantum signed protective instrument. Included. | Statutory protective hold · AFASA RA 12010 §6+§7 |
| Data protection | SHA3-256 Consent Ledger. Post-quantum signatures. R2 Object Lock (immutable records). | Tamper-evident, immutable data protection architecture |
| Endpoint security | Post-quantum device-bound credential — the device is the cryptographic anchor. | Device-bound post-quantum credentials (NIST FIPS 204) |
| Business continuity | Cloudflare global edge. Queued async processing survives node failures. No single point of failure. | Distributed architecture, no single point of failure |
VDD pack — one PDF,
complete documentation.
BIR COR, PPSR certificates, ISP v1.0 specification, Post-quantum architecture brief, Fiduciary Access Certificate specimen, Data Processing Addendum, MSA template, and examination alignment table.
Sent to your work email. compliance@fiduciary.technology for expedited requests.
FidTech provides compliance infrastructure to financial institutions. This page does not constitute legal advice. Regulatory obligations under RA 12010, BSP Circular 1213, and RA 10173 rest with the supervised institution. Fiduciary Access Certificates are trust instruments under Civil Code Arts. 1440–1457 and valid electronic records under RA 8792 §7. They are not BIR Official Receipts. 2% Expanded Withholding Tax is to be withheld by the institution and remitted with BIR Form 2307 to ISET quarterly per RR 11-2018.