Non-Issuance of Temporary Tax Account Number (TAN)

September 6, 1985 REVENUE MEMORANDUM ORDER NO. 24-85 SUBJECT : Non-Issuance of Temporary Tax Account Number (TAN) TO : All Revenue Regional Directors, Revenue District Officers and Others Concerned It has been observed that income tax returns filed by a considerable number of taxpayers still reflect temporary Tax Account Numbers which are being issued by Revenue District Offices. Consistent with previous pronouncements and in-line with the computerization program of the Bureau, Revenue District Offices are hereby instructed to desist from issuing temporary Tax Account Numbers. casia By way of implementing this policy, the following orders are hereby issued for compliance by all concerned. 1. Residents of Metro Manila who are applying for a Tax Account Number shall have the option to file their Application For Permanent Tax Account Number either at: a) the Ground Floor of the National Office Building which could be immediately obtained on the on-line Tan Inquiry/Generation System b) their respective Revenue District Office, in which case, the subsequent paragraph shall be followed. 2. Application forms coming from Revenue District Offices, either within or outside of Metro Manila shall be immediately transmitted to the Revenue Computer Center, Diliman, Quezon City for processing and generation of permanent Tax Account Number. 3. Upon processing, Revenue Computer Center shall forward the generated TAN to the General Services Division for their eventual transmittal to the corresponding Revenue District Offices. 4. Revenue Computer Center shall likewise generate the permanent Tax Account Number of taxpayers who are still using Temporary TAN. Upon processing, the same shall be transmitted to the General Services Division for transmittal to the Revenue District Office having jurisdiction over the taxpayer. Strict compliance with this order is hereby enjoined. (SGD.) RUBEN B. ANCHETA Commissioner