Enjoining the Above Officials to Undertake an Intensive Information Campaign Before Steps are Taken to Enforce a New or Existing But Dormant Tax Law

September 28, 1977 REVENUE MEMORANDUM CIRCULAR NO. 43-77 To : All Regional Directors, Revenue District Officers and others concerned SUBJECT : Enjoining the Above Officials to Undertake an Intensive Information Campaign Before Steps are Taken to Enforce a New or Existing But Dormant Tax Law In order to safeguard the interest of taxpayers and to preclude possible charges of arbitrariness or harassment against the B.I.R., you are hereby directed, as a matter of policy, to undertake an intensive information campaign upon the enactment of new tax laws or before the enforcement of new policies, including steps to enforce existing but dormant laws. The new provisions of the Tax Code which took effect on June 3, 1977, are a case in point. By this time, there should have been as comprehensive an information campaign as possible for the dissemination of these changes so that the public may be aware of their new or additional tax liabilities. In this connection, your attention is called to the Commissioner's Memorandum dated June 22, 1977 instructing all Regional Directors to conduct, through their Revenue District Officers, a massive campaign to inform the public of the new Presidential Decrees which introduced changes in the Tax Code. All B.I.R. officials concerned are thus enjoined to give the widest possible publicity to all projected steps with respect to the enforcement of tax laws within their jurisdiction. They are further directed to coordinate with other agencies of the government whose services and/or facilities can be availed of to help them attain this end. They should enlist, whenever possible the help, among others, of agencies with which the Bureau has a standing agreement to conduct tax campaigns for the government, particularly the Department of Finance, Department of Public Information, Department of Education and Culture and the Department of Local Government and Community Development. In this connection, you are also directed to submit a report on the information and education activities of your region to this Office, Attention: Chief, Tax Information and Education Division. aisa dc EFREN I. PLANA Acting Commissioner of Internal Revenue TAN-P4519-F2828-A-8