Need of Taxpayer Account Number (TAN) and Penal Provisions for Violation Thereof

May 14, 1973 REVENUE MEMORANDUM CIRCULAR NO. 27-73 SUBJECT : Need of Taxpayer Account Number (TAN) and Penal Provisions for Violation Thereof TO : All Internal Revenue Officers and Others Concerned For the guidance and information of all concerned, there are quoted hereunder pertinent provisions of Revenue Regulations No. 10-65 dated August 31, 1965, Executive Order No. 213, Revenue Memorandum Circular No. 21-70 dated March 15, 1970 and Section 337-A of Presidential Decree No. 69 dated November 24, 1972 all dealing with the necessity and issuance of Taxpayer Account Number and the penalties for violations of any of the provisions thereof. "REVENUE REGULATIONS No. 10-65 "Section 6. Who must apply for an account number . All persons who are not assigned account numbers . . . but who need one for purposes of these regulations must apply for an account number with the Commissioner of Internal Revenue. The application may be made in any form. A mere letter requesting the assignment to him of an account number will be sufficient for the purpose." "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 . . . "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." "REVENUE REGULATIONS No. 21-70 xxx xxx xxx "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." "PRESIDENTIAL DECREE No. 69 "Section 337-A. Supplying of taxpayer account number . Any person 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. "Only one account number shall be given a person required to have one, and any person who shall secure more than one account number shall be criminally liable under the provisions of Section 352 of this Code." The above excerpts emphasize the importance and need for a taxpayer account number (TAN) by individuals. Section 352 of the National Internal Revenue Code provides a penalty consisting of fine of not more than three hundred pesos or imprisonment for not more than six months, or both, for various violations, including the use of more than one taxpayer account number under Section 337-A of the Tax Code which is a new provision inserted by Presidential Decree No. 69. In view thereof, you are hereby enjoined to give widest publication to the contents of this Circular in your respective areas and to inform taxpayers who have more than one TAN to report such fact to your Office not later than June 30, 1973. The following data should be secured from these taxpayers. a. Name b. Address c. Date and Place of Birth d. Civil Status and Sex e. Taxpayer Account Number (TAN) for cancellation These data should be forwarded immediately to Data Processing Center Bureau of Internal Revenue Quezon City After June 30, 1973, any person who appears in the records of the Bureau of Internal Revenue with more than one TAN will be penalized in accordance with law. aisa dc CONRADO P. DIAZ Acting Commissioner of Internal Revenue