Regional Office is Not Required to Secure a Tax Account Number of Its Own

July 2, 1990 BIR RULING NO. 126-90 236 000-00 126-90 Gentlemen : This refers to your letter dated April 23, 1990 requesting a ruling on whether or not your regional station in Davao City, DXFE Far East Broadcasting Company, may be required by the BIR District Officer thereat to secure a new tax account number as a registered non-VAT taxpayer. According to you, since you are the principal taxpayer, all your regional stations can use your tax account number. aisadc In reply, please be informed that under Section 236 of the Tax Code, as amended, any pension required under the authority of this Code to make, render, or file a return, statement, or other document shall be supplied with or assigned a taxpayer account number which he shall include in such return, statement or document filed with the Commissioner for his proper identification for tax purposes. Being the head office, you are the one required to file a return or statement with this Bureau, which return or statement necessarily includes those of your regional offices. Such being the case, your regional office in Davao City is not required to secure a tax account number of its own. cd Very truly yours, (SGD.) JOSE U. ONG Commissioner