Issuance of Permanent Tax Account Numbers

March 4, 1983 REVENUE MEMORANDUM ORDER NO. 07-83 SUBJECT : Issuance of Permanent Tax Account Numbers TO : All Service Chiefs, Division Chiefs, Regional Directors, Revenue District Officers, Collection Agents and Others Concerned To ensure that all taxpayers (individual and corporate) are issued permanent Taxpayer Account Numbers (TAN) for the purpose of facilitating their easy identification in all their transactions with the Bureau, the following procedures are hereby promulgated. I. SCOPE: All taxpayers (individual and corporate) who have not been issued a permanent TAN or are presently using a temporary or old TAN as of the promulgation of this Order shall be required to file an application for the same with their respective Revenue District Offices. II. PERMANENT TAN: The permanent TAN consists of a combination of twelve (12) numbers and letters and incorporates the initial of the family name of the taxpayer. The temporary TAN consists of seven (7) digits while the old TAN consists of eight (8) digits. The format of each type of TAN is exemplified as follows: a. Temporary :. . . b. Old : . . . c. Permanent : . . . Within five (5) days after receipt of the application, the Data Processing Center shall generate the taxpayer's permanent TAN. While the application is being processed, the application number together with the RDO code shall serve as temporary TAN until the ID card bearing the permanent TAN shall have been issued to and received by the taxpayer-applicant. III. FILING, RECEIPT AND HANDLING OF APPLICATION: A. Taxpayer If a taxpayer has no TAN or if the TAN used is temporary or old as shown in Section II hereof, a new permanent TAN must be secured as follows: a. Secure an application form (sample attached) from the nearest Revenue District Office (RDO) or from the National Office receiving clerk (if he must file any document with the Bureau). b. Fill up the application form by printing in block letters, except the signature, and taking note of the instructions printed in the application form. c. Submit the accomplished form to the receiving clerk. d. Secure the taxpayer's copy of the application from the Revenue District Officer or BIR receiving clerk and use the pre-printed number on the form as temporary TAN pending receipt of the TAN ID Card. e. Thirty (30) days after filing the application, secure the permanent TAN ID Card from the BIR Office where the application was filed. B. BIR Receiving Clerk (Collection Agent or National Office) Upon receipt of any document, any BIR employee authorized to receive documents from the taxpayers shall first determine whether the document being filed reflects the permanent TAN. If it does not, he shall observe the following procedure: 1. For National Office receiving clerks: a. Request the taxpayer to fill up an application form for permanent TAN. b. See to it that the application form submitted by the taxpayer is duly accomplished. c. Certify the application by affixing his signature thereon. d. Indicate the pre-printed number as the taxpayer's temporary TAN on the document being filed. e. Detach the certificate and return to the taxpayer. f. Transmit all applications to the DPC at the end of day. g. Distribute the permanent TAN ID Cards to the taxpayer's concerned. h. Maintain a logbook containing the serial application number and the corresponding applicant's name. 2. For Collection Agent receiving clerks: a. Request the taxpayer to secure and file an application form for permanent TAN from the nearest RDO. b. Indicate the pre-printed number, from the taxpayer's copy of the application form, as his temporary TAN on the document being filed. C. Revenue District Officer or His Duly Designated Representative . The Revenue District Officer or His Duly Designated Representative shall process TAN applications filed at his office. The procedure is as follows: 1. See to it that the application form submitted by the taxpayer is properly accomplished. All entries shall be in block letters except the signature. Inform the taxpayer that the TAN ID Card may be secured from him after thirty (30) days. 2. Maintain a logbook containing the serial application number and the corresponding applicant's name. 3. Certify the application by affixing his signature thereon. 4. Detach the certificate and return to the taxpayer. 5. Forward to the Data Processing Center all applications received within the week every last working day of the week. The document shall be transmitted through the Pouch System, if available, or through the regular transmittal routes (e.g., messengerial service, mail, etc.) 6. Distribute the permanent TAN ID Card to the taxpayers concerned or to the office of origin. File the registers for reference. D. Data Processing Center The Data Processing Center must process all application for TAN daily and generate TAN within five (5) days, at most, from receipt thereof. The procedure is as follows: 1. Log all applications received. 2. Generate the permanent TAN. Note: Applications from the National Office must be given priority in processing. 3. Print the permanent TAN ID Cards and the covering registers. 4. Update permanent TAN master file accordingly. 5. Return to originating RDO or to the National Office the printed TAN ID Cards, registers and applications. IV. EFFECTIVITY This Order supersedes all instructions and issuances inconsistent herewith and shall be effective immediately. (SGD.) RUBEN B. ANCHETA Acting Commissioner