Publication and Posting in Prominent Places the Provisions of Section 216 and Section 220-A, Both of the National Internal Revenue Code

November 7, 1978 REVENUE MEMORANDUM CIRCULAR NO. 086-78 SUBJECT : Publication and Posting in Prominent Places the Provisions of Section 216 and Section 220-A, Both of the Nat ional Internal Revenue Co de TO : All Internal Revenue Officers and Others Concerned For the information and guidance of all concerned, there is quoted hereunder the last paragraph of Section 216 of the National Internal Revenue Code, as follows: "Sec. 216. . . . xxx xxx xxx The provisions of this section, together with the penal provisions in Presidential Decree No. 1254, shall be posted in a prominent place in the establishment covered by the requirement hereof." In compliance with this requirement, the Bureau of Internal Revenue has caused to be printed Sections 216 and 220-A, both of the Tax Code for the purpose of posting of such publications in prominent places in business establishments. However, it has been reported to this Office that some business establishments refuse to allow the posting of such publications while others have defaced, removed or destroyed those that have already been posted by internal revenue officers. aisa dc In view of the above and due to the fact that these publications are government properties, the following guidelines are hereby promulgated. 1. The distribution of notices publishing the provisions of Sections 216 and 220-A of the Tax Code shall be made to the President, Manager or responsible person-in-charge of the business establishment, who shall acknowledge receipt of the same; 2. The publication shall be properly posted, under the supervision of an internal revenue officer in a prominent place in the business establishment; and, 3. The management and/or person-in-charge of the establishment should be informed of this Revenue Memorandum Circular and be advised that care should be exercised in order that the said publication will not be spoiled, defaced, destroyed or removed, and that the penalty for any violation of the provisions hereof shall be that provided for under Sec. 337 of the Tax Code, quoted as follows: "SEC. 337. Violation of other provisions of this code or regulations in general . A person who violates any provision of this Code or any regulation of the Department of Finance made in conformity with the same, for which delinquency no specific penalty is provided by law, shall be punished by a fine of not more than three hundred pesos or by imprisonment for not more than six months or both." This Revenue Memorandum Circular shall take effect immediately. All internal revenue officers and others concerned are enjoined to be guided accordingly and to give this Circular as wide a publicity as possible. aisa dc EFREN I. PLANA Acting Commissioner