PD 69 Section 337-A

— Supplying of taxpayer account number.

Section 337-A

SEC. 337-A. — Supplying of taxpayer account number. — Any person required under the authority of this Code to make, render, or file a return, statement, or other document shall be supplied with or assigned a taxpayer account number which he shall include in such return, statement or document filed with the Commissioner for his proper identification for tax purposes. Only one account number shall be given a person required to have one, and any person who shall secure more than one account number shall be criminally liable under the provisions of Section 352 of this Code.

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Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗

Source: Official Gazette of the Republic of the Philippines — Philippine laws are public documents (works of the government).

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