BIR Ruling

September 5, 1975 The Auditor National Police Commission Guadalupe Commercial Complex Makati, Rizal S i r : in reply to your letter dated August 27, 1975, I have the honor to inform you that the domestic tax clearance issued by this Office in pursuance of the provisions of Administrative Order No. 66 in the name of the owner-proprietor, in the case of single proprietorship, also clears the business name used by said owner-proprietor when he participates in the bidding of supplies with that Office. It may be stated that the tax clearance certificate issued by this Office in the name of the owner-proprietor of a single proprietorship in lieu of the business name of the single proprietorship is sufficient compliance of the provisions of Administrative Order No. 66. It is the owner-proprietor who is the taxpayer duly provided with a Taxpayer's Account Number (TAN). The business name has no legal personality as it is merely descriptive of the style of business the owner-proprietor is engaged in. As to your suggestion that the phrase "single proprietorship" be indicated in the clearance, please be advised that the same is well-taken. Accordingly, the corresponding unit of this Office which is issuing tax clearance has been directed to implement the same. Very truly yours, (SGD.) CONRADO P. DIAZ Acting Commissioner of Internal Revenue TAN-1182-568-4