Definitely it is better to anchor the base of transformer to foundation esp in earthquake prone areas. It is not a good practice to leave alone as the tank base can slide even under slight tremors.
The standards for Seismic design of Transformers are covered in the following:
IEEE Standard 693-2005 Recommended Guide for design of substation
IEEE Standard C57.114-1990 Seismic Guide for Transformers &Reactors (withdrawn in 1996)
IEC TS 61463 -2000- Bushing seismic Qualifications
IEEE Standard 1527 –2006 Recommended Practice for the design of flexible bus work in seismically active areas.
The above standards do cover about anchoring:
Quote
4.2 Foundations. The transformer and all interconnected equipment should be placed on a monolithic foundation so as to reduce differential movement due to the design earthquake. Provision should be made to accommodate expected differential motions between equipment mounted on separate foundations but which are interconnected. Provision should also be made for interconnected equipment mounted on the same foundation but having differing frequency content. Lastly, consideration should be given to the interaction of underground conduits and the foundations. Foundations should withstand all forces resulting from the design earthquake in the vertical and horizontal directions simultaneously. A comprehensive soil survey is recommended to determine if any unusual conditions exist at the site that would warrant special design considerations for the foundations.
4.3 Anchoring. It is recommended that transformers be anchored by welding the base to structural steel members embedded in or firmly anchored to a concrete foundation. Size, location, and type of welds should be shown on the manufacturer’s drawings. All welds must conform to applicable AWS specifications. AISC weld allowables should be used. However, the one-third increase in weld allowable stress due to earthquake loads should not be permitted. If bolts are to be used, size, strength, location, and materials should be shown on the manufacturer’s drawings. The size and strength of the anchor bolts should be determined by bolt material allowable stresses. However, the one-third increase in bolt allowable stresses due to earthquake loads should not be permitted. It is recommended that mild ductile steel, such as A36 or A307, be used, and that design philosophy such as stated in the article, “Design of Threaded Anchor Bolts” by John G. Shipp and Edward R. Harringer, Engineering Journal, AISC, in the second quarter of 1983, be followed. The length of embedment and the type of bonding to that portion of the anchor system within the foundation should be determined by the user and should be greater than the strength of the bolts attaching the equipment to the foundation. Consideration should be given by the user to any unequal distribution of dynamic earthquake loadings on the anchor bolts. All anchor systems must withstand the forces resulting from the design earthquake. (from 1990 IEEE standard)
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As you can see there are two practices –weld the base of transformer to the anchored plate on foundation (popular in US) or use M24 or M36 Foundation bolts on either (longer) sides of transformer. Bolts are taken from the roller frames mounted on rails on foundation.(one or two bolts from each frame). This is found popular in Japan (where they experience maximum number of minor tremors)and also followed in India.
Another point to remember is higher the load, less g it can tolerate!