The Taxpayer's Account Number Regulations

August 31, 1965 REVENUE REGULATIONS NO. 10-65 SUBJECT : The Taxpayer's Account Number Regulations TO : All Internal Revenue Officers and Others Concerned Pursuant to Section 338 of Commonwealth Act No. 466, otherwise known as the National Internal Revenue Code, the following regulations prescribing the assignment, or securing, and use of account numbers by taxpayers are hereby promulgated and shall be known as Revenue Regulations No. 10-65, or the Taxpayer's Account Number Regulations. SECTION 1. Purpose and Scope . To better effectuate electronic processing of income and other tax returns and of the data and other information regarding taxpayers, and for easier identification of taxpayers and verification of their tax liabilities, all taxpayers shall each be given an account number. These regulations prescribe the manner of allocating and when to use the taxpayers' account numbers. SECTION 2. Account Numbers . Account numbers will be numbers containing 8 digits, separated by two hyphens, as follows: Corporations 0100-001-0 to 0500-000-0 Partnerships 0500-001-0 to 0700-000-0 Individuals 1000-001-0 to 9999-999-0 The first 7 digits from the left represents the number proper. The 8th digit is a check digit to be computed from the components of the number proper. SECTION 3. Who are Allocated an Account Number . Every person (natural or juridical) required to make a return, statement or other document with respect to his income tax liability shall be allocated an account number. SECTION 4. Allocation of Account Numbers . Account numbers shall be assigned on the basis of the returns for 1964, if feasible at the taking effect of these regulations; otherwise, on the basis of the 1963 returns. The taxpayer shall be informed of his account number by sending him a letter printed on blank IBM cards to read as follows: The manner or form of notification indicated above may be altered as may be seen fit. SECTION 5. Use of Account Numbers . (a) On Income Tax Returns Every person (natural or juridical) required to make a return, statement, or other document with respect to his income tax liability, or to matters relating or dealing with his liability for income tax, in accordance with the provisions under Title II of the National Internal Revenue Code, shall state in said return, statement or other document his account number. A fiduciary or agent making a return, statement, or document for another shall state therein the account number of the latter and not his account number. Where an income tax return is filed jointly by the spouses, only the account number of the husband need be stated in said return and other documents filed in connection therewith, except in the following cases, where the account number of the wife should also be stated: (1) The wife has separate gross income of P1,800.00 or more during the year covered by the return; or (2) She has separate income, such as wages, dividends or interests, which the payer thereof is required to report in a return or statement of information. The return of an estate or trust with respect to its liability for income tax and any statement or other document in support thereof, shall be considered as a return, statement, or other document with respect to each beneficiary of such estate or trust. Accordingly, the account number of each beneficiary whose name is required to be included in any such return or supporting statement or document shall be requested and furnished and shall be stated in such return or supporting document for the purpose of identifying such beneficiary. The term "beneficiary" includes heirs, devisees, and legatees. (b) On returns for purposes of Titles IV, V, VII and VIII of the National Internal Revenue Code Every person (natural or juridical) required to file returns and pay the tax imposed by the provisions of Titles IV, V, VII, and VIII of the National Internal Revenue Code shall state in such returns his account number. (c) On certificates, records and documents required for purposes of the withholding on wages Every employer required to deduct, and withhold income tax, from the wages of employees shall keep records of all remuneration paid to such employees. Such records shall show with respect to each employee the name and address of the employee and the account number of the employee. Every individual filing a withholding exemption certificate with an employer shall state therein his account number. The account number assigned to an employer shall be shown in returns and statements on Form W-2 made by the employer. lexlib An employee to whom a statement on Form W-2 is required to be furnished shall furnish his account number to his employer who is required to furnish such statement to him; and the latter, in turn, shall show the account number of the employee on each statement which he is required to furnish the former. (d) On returns, statement or other document made and filed by another When a return, statement, or other document with respect to any person is made by another for and in behalf of such person, the account number of the person with respect to whom the return, statement, or other document is made shall be stated in the return, statement or other document and not the account number of the person making the return for the other person. SECTION 6. Who Must Apply for an Account Number . All persons who are not assigned account numbers under the provisions of Sections 3 and 4 of these regulations 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. For instance, an individual who is a recipient of income with respect to which an information return is required to be filed by the payor must have an account number which the payor is required to indicate in the information return. All such individuals who are required to use an account number must apply for the assignment of an account number to him in sufficient time before the lapse of the occasion giving rise for the use thereof. SECTION 7. Penalty . Any violation of the provisions of these regulations shall be punished by a fine of not more than three hundred pesos or by imprisonment for not more than six months or both, in accordance with Section 352 of the National Internal Revenue Code. SECTION 8. Effectivity . These regulations shall take effect upon publication in the Official Gazette and shall apply to returns, statements, or other documents filed by taxpayers subsequent to the assignment of their account number. RUFINO G. HECHANOVA Secretary of Finance Recommended by: MISAEL P. VERA Acting Commissioner of Internal Revenue ATTACHMENT 1st Indorsement September 6, 1965 Respectfully returned to the Commissioner of Internal Revenue, hereby approving Revenue Regulations No. 10-65 which prescribes the assignment and use of taxpayers' account numbers. RUFINO G. HECHANOVA Secretary August 31, 1965 The Honorable The Secretary of Finance M a n i l a S i r : I have the honor to forward herewith for approval proposed Revenue Regulations No. 10-65 prescribing the assignment and use of taxpayers' account numbers. aisadc Very truly yours, MISAEL P. VERA Acting Commissioner of Internal Revenue