Regulating the Publication of the Names of Delinquent Taxpayers

June 2, 1967 REVENUE MEMORANDUM CIRCULAR NO. 28-67 SUBJECT : Regulating the Publication of the Names of Delinquent Taxpayers TO : All Internal Revenue Officers and Others Concerned The status of a taxpayer in considered confidential and privileged and in order not to put him in a bad light, the untimely publication of his alleged delinquency should be avoided. cdta A taxpayer is considered delinquent if, in the case of self-assessing taxes, he fails to pay his taxes within the period prescribed by law, and in case of assessment, if he fails to pay the tax assessed against him after the assessment shall have become final and incontestable. In order to safeguard the good name of a taxpayer, in no case should the name of a taxpayer be published as delinquent without the clearance and authority of the Commissioner of Internal Revenue. Internal revenue officers committing a violation of the provisions of this circular shall be subjected to severe disciplinary action. This Circular takes effect immediately. cdti (SGD.) MISAEL P. VERA Commissioner of Internal Revenue APPROVED: (SGD.) EDUARDO Z. ROMUALDEZ Secretary of Finance