Use of Taxpayer Account Number (TAN) in Transacting with Government Offices and Entities as Provided for in Executive Order No. 213 of the President of the Philippines

May 15, 1970 REVENUE MEMORANDUM CIRCULAR NO. 21-70 SUBJECT : Use of Taxpayer Account Number (TAN) in Transacting with Government Offices and Entities as Provided for in Executive Order No. 213 of the President of the Philippines TO : All Internal Revenue Officials and Employees Quoted hereunder is Executive Order No. 213 dated March 5, 1970 of the President of the Philippines requiring every individual, corporation, partnership or association to state or place on all documents or records of any business transaction with the government his Taxpayer Account Number: "EXECUTIVE ORDER No. 213 "DIRECTING ALL DEPARTMENTS, BUREAUS, OFFICES, AGENCIES AND INSTRUMENTALITIES, INCLUDING GOVERNMENT-OWNED OR CONTROLLED CORPORATIONS, TO REQUIRE EVERY INDIVIDUAL, CORPORATION, PARTNERSHIP, AND ASSOCIATION TO STATE OR PLACE ON ALL DOCUMENTS AND RECORDS OF ANY BUSINESS TRANSACTIONS WITH THE SAID GOVERNMENT ENTITIES, AND SUCH OTHER INDIVIDUAL TRANSACTIONS BETWEEN PERSONS AND ENTITIES WHOSE DOCUMENTS NEED TO BE REGISTERED, TO STATE OR PLACE ON THE SAID RECORDS AND DOCUMENTS THEIR TAX ACCOUNT NUMBER "WHEREAS, documents and records of transactions in government offices, agencies and instrumentalities have steadily been utilized and heavily relied upon both by the public and private sectors as principal sources of information in the pursuit of researches, preparation of statistical reports, news reporting, undertaking of project studies, formulation of programs in revenues, fiscal, commercial, agricultural and other subject matters, and planning and programming governmental activities; "WHEREAS, the collation and integration of data and information appearing on documents and records in government offices, agencies and instrumentalities has now become a more complicated affair because of the tremendous increase in volume both as to kind and quantity of transactions handled by the said offices; "WHEREAS, there is, therefore, an urgent need to effectuate and achieve a faster and more systematic and accurate collation and integration of data appearing in the aforesaid source documents in the different government offices, and to insure unimpeachable identity of sources thereof; "NOW, THEREFORE, I, FERDINAND E. MARCOS, President of the Philippines, by virtue of the powers vested in me by law, do hereby direct all departments, bureaus, offices, agencies and instrumentalities of the government, including government-owned or controlled corporations to require every individual, corporation, partnership, and association transacting any business in their respective offices and such other individual transactions between persons or entities whose documents need to be registered, to state or place on the said papers their Taxpayer Account Number, which the Bureau of Internal Revenue has issued. "Heads of all government offices, agencies and instrumentalities concerned shall take such proper and necessary measures for the prompt and strict implementation of this Order. "Done in the City of Manila, this 5th day of March, in the year of Our Lord, nineteen hundred and seventy. "(Sgd.) FERDINAND E. MARCOS President of the Philippines "By the President: (Sgd.) ALEJANDRO MELCHOR Acting Executive Secretary" In this connection, all officers and employees of the Bureau of Internal Revenue should see to it that the provisions of the Executive Order are complied with. Any document or paper received from a taxpayer should, therefore, not be accepted without the taxpayer account number (TAN) and if he is represented by counsel or by his auditor or accountant, the representative besides having with him the corresponding letter of representation, should also give his taxpayer account number. If the representative is a professional, the one receiving the correspondence or paper should require him to show his privilege tax receipt to determine whether he has paid or he is delinquent in the payment of his privilege taxes. Business agents, travel agents and any other person transacting with the Bureau of Internal Revenue should also be required to submit his taxpayer account number and privilege tax receipt. Taxpayers filing returns, paying taxes, or transacting any business with this Bureau should be required to give his taxpayer account number which should be annotated in the correspondence or paper they are submitting. Employees of this Bureau who are receiving or dealing with the correspondence or paper filed by the taxpayer or to whom the business of the taxpayer is being transacted and his supervisor will be held responsible in the implementation of the provisions of this memorandum circular. The Data Processing Center should promulgate a procedure on the giving of taxpayer account numbers in accordance with the following guidelines: 1. All collection agents should be furnished taxpayer account numbers (TANs) of taxpayers within his jurisdiction. 2. A copy of all the list of taxpayer account numbers furnished the collection agents or a collated copy thereof preferably in alphabetical order should be furnished the Revenue District Officer who has jurisdiction over the collection agents. 3. An over-all listing of all taxpayer account numbers for the region segregated by municipality should be kept in the regional office for its filed. 4. The collection agent should be given a set of numbers which he can issue to taxpayers who are asking for their taxpayer account number (TAN). In cities or municipalities where the Collection Agent's Office is in the same place as the Revenue District Office, the Revenue District Officer will be the officer that will issue TAN's to taxpayers in said municipality or city. 5. The procedure to be followed and information to be given by the taxpayer before he is given a TAN should be specified. 6. The procedure to be followed whereby taxpayers given TAN's will be duly registered and reflected in the over-all list which should be updated every six (6) months and the corresponding Regional Office, Revenue District Office or Collection Agents' Office furnished said up-dated copies should also be promulgated. 7. The procedure to be prepared by the Data Processing Center should be submitted to the undersigned not later than June 15, 1970 so all those concerned can be informed. All those concerned are hereby enjoined to be guided accordingly. cdt (SGD) MISAEL P. VERA Commissioner of Internal Revenue