Taxpayer Account Numbers (TAN) for 1977 Income Tax Returns

February 21, 1978 REVENUE MEMORANDUM CIRCULAR NO. 023-78 TO : All Concerned SUBJECT : Taxpayer Account Numbers (TAN) for 1977 Income Tax Returns The filing of the 1977 income tax returns which falls due on or before March 15, 1978 or April 15, 1978 will generate, as expected, numerous inquiries on Taxpayer Account Numbers. The following information, therefore, is given for the guidance of all concerned: 1. TAN ID cards for residents of Metro Manila are sent to the taxpayers through the mails. For residents of regions other than Metro Manila (provincial filers), the ID cards may be secured from the respective Revenue District Offices. Taxpayers who changed their address after they had filed their 1975 income tax returns shall secure their TAN ID cards from the Revenue District Office having jurisdiction over their 1975 address. 2. Taxpayers from Metro Manila who wish to file their 1977 income tax returns but who have not yet received their TAN ID cards shall use their old 8 digit Taxpayer Account Numbers. Likewise, taxpayers from other regions whose TAN ID cards are not yet available upon inquiry from their respective Revenue District Offices shall use their old TAN's. 3. A lost TAN ID card may be replaced at the Revenue District Office having jurisdiction over the taxpayer's address. 4. Application for new TAN by a taxpayer who is a new income tax return filer shall be filed with the Revenue District Office where the taxpayer will be issued a temporary number. The taxpayer shall continue using this temporary number until he receives his TAN ID card with the permanent TAN. aisa dc EFREN I. PLANA Acting Commissioner of Internal Revenue TAN-P4519-F2828-A-8