Decentralization of the Issuance of Taxpayer Account Number

February 20, 1970 REVENUE MEMORANDUM ORDER NO. 11-70 SUBJECT : Decentralization of the Issuance of Taxpayer Account Number In order to effectively implement the provision of the Omnibus Revenue Law regarding the Taxpayer Account Number and to make optimum use of the advantages provided by the Taxpayer Account Number as desired by the Secretary of Finance, the issuance of taxpayer account numbers to new taxpayers shall henceforth be made in the regional offices. The Data Processing Center shall send a List of Unissued Taxpayer Account Numbers to every regional office. The regional director shall now be responsible for issuing from the list the Taxpayer Account Number to taxpayers who have not been issued Taxpayer Account Numbers before. When a Taxpayer Account Number is issued, the regional office shall write or print legibly in the list after the Taxpayer Account Number the taxpayer's name and his address on the appropriate line of the list. The issuance of the Taxpayer Account Number should be by consecutive number as they are listed, i.e., without regard to alphabetic order of names. cdt It may be noticed that the List of Unissued Taxpayer Account Numbers is in duplicate with a carbon sheet in between. After a sheet is filled up, i.e., all the numbers therein are issued with the names and addresses of the taxpayers properly indicated the original shall be sent to the Data Processing Center; the duplicate shall be retained in the assessment branch for reference. The submission of the originals may be done as often as possible or when two or three sheets are filled. Upon filing of a return by the taxpayer, the receiving personnel should find out if the Taxpayer Account Number is indicated thereon. If it is not so indicated, the taxpayer should be requested to properly indicate his Taxpayer Account Number on the return, if he has one. If he has none, the return will be received just the same with nothing written on the block for Taxpayer Account Number. All income tax returns received by the region without Taxpayer Account Number shall be verified from the alphabetical list of taxpayers with Taxpayer Account Number (previously sent to all regional directors) if the taxpayer already has one. If the list shows his Taxpayer Account Number, it should be indicated on his return. A new Taxpayer Account Number should only be issued if the taxpayer's name does not appear thereat. Out of region returns need not be verified for Taxpayer Account Number; the regional office of the taxpayer's address will do so. The regional director shall also inform the taxpayers of his newly issued Taxpayer Account Number in any appropriate form for the latter's information and use in subsequent transactions with the Bureau. MISAEL P. VERA Commissioner of Internal Revenue