Proper Conduct and Decorum of Revenue Officials

May 29, 1962 REVENUE MEMORANDUM CIRCULAR NO. 36-62 SUBJECT : Proper Conduct and Decorum of Revenue Officials TO : All Internal Revenue Officers, Employees and Others Concerned While the mission of collecting taxes is an important functions of the government, the maintenance of the trust and confidence of the people on the government is equally an important task. This is the foundation of all governmental institutions. Without faith in our administration, collection of taxes would be hard, nay, all efforts toward the upliftment of the people would be futile. In the administration of the tax laws, the present administration adopt it as a policy to collect all taxes due the government but at the same time win the confidence of the people in the government. This could only be effected if all revenue officers will observe utmost courtesy, fair dealing, honesty and high standard of integrity and morality in the revenue service. The best tax collector is one who can collect taxes to the last cent from the taxpayers with a smile and satisfaction for him. There should be developed a cordial bureau-taxpayer relationship based on mutual respect, understanding and cooperation. While the reputation of the Revenue Service has deteriorated to the lowest level generated by evils that had swept its organization, this administration is determined to salvage and elevate it to a position of prestige and honor. I am, therefore, calling and appealing to all revenue officers for more dedication to duty, self sacrifice, efficiency and honesty in the performance of their duties. More courtesy and fair dealing should be extended to the taxpayers without in anyway relenting in the performance of their assigned task of collecting taxes. Harassment of taxpayers, threatening them with inflated assessment for bargaining purposes and utilizing the position for personal gain should once and for all be stopped. While I assure you to be just, fair and firm, I would be hard on the proven malefaction. I, therefore, enjoined all revenue officials and employees to perform their duties with utmost efficiency and honesty. (SGD.) JOSE B. LINGAD Acting Commissioner of Internal Revenue