Taxpayer Account Number

December 28, 1967 REVENUE MEMORANDUM ORDER NO. 02-68 SUBJECT : Taxpayer Account Number TO : All Department Heads, Regional Directors District Revenue Officers and Others Concerned Revenue Regulations No. 10-65, dated October 31, 1965 requires the assignment of Taxpayer Account Number (TAN) to every taxpayer to facilitate the identification, processing and verification of income tax returns and other tax forms filed with the BIR. This has been further publicized in Revenue Memorandum Circular No. 12-66, dated March 1, 1966, enjoining all internal revenue officers and employees concerned to give this matter as wide publicity as possible. However, based on the tax returns processed in the Data Processing Center, there is still a wide segment of the taxpaying public who are not yet acquainted or familiar with this requirement. Only around 45% of taxpayers who filed their income tax returns for the calendar year 1966 have indicated their TAN in their respective tax returns. In view of the proximity of the next filing period, you are hereby instructed to require all revenue officers who are receiving income tax returns to see to it that every return filed by a taxpayer, whether it be individual, corporation or partnership, should contain the assigned Taxpayer Account Number. It must also be stressed that proper indication of the TAN on the space provided for this purpose be made on the respective tax returns. Strict compliance to this instruction on the part of the taxpayers and the revenue officers concerned will greatly redound to the benefit of both taxpayers and the BIR, as this will result in uniformity and easier processing of the tax returns. Benefits that can be derived from compliance with these instructions are as follows: (1) Double listing of accounts will be eliminated; (2) Taxpayers with the same names can easily be distinguished from one another; (3) Returns of taxpayers paying different kinds of taxes can easily be processed and consolidated (4) Total income of the taxpayer from different sources can easily be determined and consolidated; cdt (5) Sorting time of the magnetic tapes through the EDP machines will be reduced by one-half since sorting thru the use of the TAN requires only one (1) pass or run as against sorting alphabetically which requires two (2) passes; and, (6) Easy retrieval of data or information in the files for reference purposes can easily be done through the TAN. It is therefore reiterated that those charged with the duty of receiving tax returns should be properly instructed to be on the alert for taxpayers who do not indicate their TAN's in their respective tax returns. However, in the case of a new taxpayer or one who has lost his TAN card and there is no way of informing him immediately of his Taxpayer Account Number, his tax return should nevertheless be accepted with indications on the appropriate box of the return of such information. These returns should be batched and transmitted to the National Office separately from those with Taxpayer Account Numbers. cd Strict compliance herewith is enjoined. MISAEL P. VERA Commissioner of Internal Revenue October 24, 1967 MEMORANDUM FOR: The Commissioner of Internal Revenue Thru Channels Re: Taxpayer Account Number In compliance with your memorandum dated October 3, 1967, relative to a greater emphasis on the Taxpayer Account Number (TAN), I wish to inform you that we have arrived at the following plan details to attain the objective, viz 1. Memorandum to business establishments enjoining observance IMMEDIATELY. 2. Boxed reminders to be inserted in the primers now being printed IMMEDIATELY. 3. Pocket calendars reminding the use of TAN in every pertinent communication IMMEDIATELY. 4. Stickers or posters (sample attached) to be hung in strategic places and land carriers DURING THE LAST DAYS OF DECEMBER. 5. Slides to be flashed in movies DURING THE ITR FILING WEEKS. 6. Live TV announcements and interviews to feature TAN's significance DURING THE ITR FILING WEEKS. cdtech 7. Reiterate a previous circular to Regional Directors IMMEDIATELY. 8. In all outgoing correspondence, super-impose on the envelope with stamp markers (see enclosed sample) to be performed by the Mailing Section of the General Service Division IMMEDIATELY. 9. A brochure (Question-and-Answer) on the uses and advantages of TAN is under preparation for distribution BEFORE THE ITR FILING DAYS. 10. A series of press announcements and write-ups (this is already being done) enumerating the advantages of the new procedure to the taxpayer. (All offices dealing with the people are using code numbers; e.g., the Comelec, the SSS, the Army and now the Bureau of Posts is contemplating the ZIP Code) DURING THE ITR FILING WEEKS. REGIONAL LEVEL Please note that we are reiterating a memorandum circular (supra) to regional directors and district officers emphasizing the use of TAXPAYER ACCOUNT NUMBER. The proposed circular, having already a basis, inspires immediate compliance. An adequate quantity of brochures, as per plan, will be ordered. Hence, we except to send to the provinces plenty of such materials before the income tax filing week. In this regard, we have still a considerable quantity of "DEMAND RECEIPT" posters which we intend to send to the 20 regional offices during the peak of the Christmas season. Perhaps these posters could very appropriately be supermarked with "ALWAYS USE YOUR TAXPAYER ACCOUNT NUMBER" (see attached). LOGISTICS Except the minimum expense of ordering rubber stamps, etc., and the usual "coffee representations" with reporters and TV admen, the above projects are contained within the fiscal restraint policy of the Bureau. Respectfully submitted, LORENZO S. DE JESUS (Chief, Tax Information Division) Project Coordinator