Thank you for the answer!
I did further research and it seems like the U.S. taxpayer identification number (TIN), I think this is what you meant?, is not required as long as we are not living in the US and does not have any business entity in the US. They asked from apple finance team and IRS dealing with TIN.
Here are sources.
https://discussions.apple.com/thread/3105682
https://developer.apple.com/forums/thread/660025
Henry_Choi
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