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Embassy of Colombia Not Required to Have a Permanent Taxpayer Account Number

BIR Ruling No. 210-85 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Nov 25, 1985

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November 25, 1985 BIR RULING NO. 210-85 325 000-00 210-85 Gentlemen : In reply to your letter dated November 22, 1985, I have the honor to inform you that only persons required to make, render, or file a return, statement or other document under the National Internal Revenue Code shall be supplied with or assigned a taxpayer account number upon proper application with this Office. Since, the Embassy of Colombia belongs to a foreign Government, it is not required to have a permanent taxpayer account number under Section 325 of the Tax Code, as amended. Very truly yours, (SGD.) RUBEN B. ANCHETA Acting Commissioner

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