Creation of a Good Taxpayers Unit (GTU)

October 30, 1991 REVENUE ADMINISTRATIVE ORDER NO. 04-A-91 SUBJECT : Creation of a Good Taxpayers Unit (GTU) TO : All Internal Revenue Officers And Others Concerned It is the observation of the top management of this Office that taxpayers who mean well and who actually assist this Office in collecting more taxes due the government by giving valuable information to this Office that lead to the entrapment and arrest of grafters and the assessment of the deficiencies of those who cheat in the payment of taxes are oftentimes harassed and even threatened by death and retaliation by the offender and/or their cohorts. aisa dc This situation will not and cannot be tolerated by this Office. In fact, these taxpayers and citizens who assist the government should be protected and encouraged by government if not materially rewarded. In view of the above and by virtue of this Revenue Administrative Order, a Good Taxpayers Unit (GTU) is hereby created where the returns of good taxpayers shall be lodged and kept and only the examiners duly authorized by the Commissioner may access the returns kept by this Unit. Only the following taxpayers and/or citizens may fall within the jurisdiction of the GTU: 1. Those who are duly certified by a taxpayer's organization as paying the taxes due from them correctly; or wish to start paying and filing correct returns; 2. Those instrumental to the entrapment, arrest and conviction of grafters and corruptors; 3. Those who give valid information towards the assessment and collection of taxes without seeking any reward; and 4. The first 100 individual taxpayers in point of tax payments. The GTU shall see to it that those within its jurisdiction are amply protected and free from harassment or any retaliation by any personnel, officer, or group in the Bureau of Internal Revenue insofar as their tax returns (including capital gains tax returns) are concerned. casia (SGD.) JOSE U. ONG Commissioner of Internal Revenue