Publishing Land Registration Commission Circular No. 309 the Subject Matter of Which is the Directive Issued By the Commissioner of Land Registration Commission to All Registers of Deeds to Extend Cooperation and to Give Access to the Records of Their Registries to All Bureau of Internal Revenue Examiners

August 8, 1977 REVENUE MEMORANDUM CIRCULAR NO. 23-77 SUBJECT : Publishing Land Registration Commission Circular No. 309 the Subject Matter of Which is the Directive Issued By the Commissioner of Land Registration Commission to All Registers of Deeds to Extend Cooperation and to Give Access to the Records of Their Registries to All Bureau of Internal Revenue Examiners TO : All Internal Revenue Officers concerned For the information and guidance of all concerned, quoted hereunder is Land Registration Commission Circular No. 309 addressed to all registers of deeds: aisa dc "June 1, 1977 TO : ALL REGISTERS OF DEEDS SUBJECT : Access to records by Internal Revenue agents Attention is invited to the provisions of Section 7-A of the National Internal Revenue Code, as amended by Republic Act No. 6110: 'SEC. 7-A. Power of Commissioner of Internal Revenue to obtain information on potential taxpayers . When it comes to the knowledge of the Commissioner of Internal Revenue that certain offices of the National and local governments, such as the Office of Register of Deeds, the Securities and Exchange Commission, the Philippine Patent Office, those of mayors and treasurers, the Government Service Insurance System, the Social Security System and others, possess valuable information for discovery of potential taxpayers, the Commissioner or his deputies shall obtain that information upon proper request from the offices concerned. It shall be the duty of those offices to furnish the desired information within thirty days from receipt of the request of the Commissioner of Internal Revenue or his deputies.' Pursuant to said provisions and the request of the Commissioner of Internal Revenue, all Registers of Deeds are, subject to LRC rules and regulations, directed to extend cooperation and to give access to the records of their registries to all Bureau of Internal Revenue Examiners provided that each Examiner or Special Agent of the Bureau of Internal Revenue carries an identification card containing his photograph, signature and a letter of authority signed by the Commissioner of Internal Revenue or by a Regional Director of said bureau. (SGD.) GREGORIO BILOG, JR." All internal revenue officers and others concerned are hereby enjoined to give this Revenue Memorandum Circular as wide a publicity as possible. aisa dc EFREN I. PLANA Acting Commissioner of Internal Revenue TAN-P4519-F2828-A-8