Is an anonymous bank account prohibited?

General Rule:

Anonymous accounts or those under fictitious names are prohibited. (R.A. 9160 as amended by by R.A. 9194; BSP Circular No. 251, July 21, 2000)

Exception:

In case where numbered accounts is allowed such as in foreign currency deposits. However, banks/non-­‐bank financial institutions should ensure that the client is identified in an official or other identifying documents. (Sec. 8, R.A. 6426 as amended, FCDA)