REPUBLIC ACT NO. 5268 - AN
ACT AMENDING FURTHER REPUBLIC ACT NUMBERED TWENTY HUNDRED SEVENTY,
ENTITLED "AN ACT TO PROVIDE FOR NATIONAL TAX CENSUS"
Section 1.
The first paragraph of Section one of Republic Act Numbered Twenty
hundred seventy, as amended, is hereby further amended to read as
follows:
"Section 1. Every resident of the Philippines twenty-one
years of age or over, who upon earning an annual gross income in any
given year of at least one thousand eight hundred pesos or upon
acquiring real and/or personal property with a gross value (assessed
value in case of real property) of not less than three thousand pesos,
every guardian of minors and executor or administrator of estates and
every corporation, joint stock company, partnership, joint account or
association, whether domestic or resident foreign, shall file once on
or before the fifteenth day of April in the case of individual and
corporation using the calendar year or on or before the fifteenth day
of the fourth month following the close of the fiscal year designated
in the case of a corporation using the fiscal year with the collection
agent in the city or municipality in such form as the Commissioner of
Internal Revenue, with the approval of the Secretary of Finance, shall
prescribe, without charge to such resident, corporation, joint stock
company, partnership, joint account or association a statement under
oath showing: in the case of a corporation, joint stock company,
partnership, joint account or association: (1) name of the business or
businesses engaged in, (2) form of organization, (3) name and
nationality of president, (4) name and nationality of manager thereof
and (5) list of stockholders, partners or members of association with
their respective holdings; in the case of individuals: (1) name, (2)
age, (3) sex, (4) nationality (if alien, the number of the Alien
Registration Certificate), and aliases used, or authorized to be used,
if any, (5) address, (6) occupation, (7) place of business, (8) wife's
or husband's name, age, sex, occupation and place of business, and (9)
the members of his family, age and sex; and in both cases: (1) real
property owned, stating the nature, location and assessed value
thereof, and the annual gross income therefrom during the preceding
year, (2) property held under lease stating also the nature, location
and assessed value thereof and the annual income during the preceding
year, (3) business subject to tax giving the nature and location
thereof and the annual gross receipts of earnings during the preceding
year, (4) stocks in corporations or shares in partnerships or
associations, (5) inventories of assets particularly machineries and
buildings, merchandise on hand, unfinished goods and raw materials on
hand, short-and-long-term receivables, and investments in stocks and
bonds, (6) professions or occupations, stating the kind and location
thereof and the annual salaries or gross receipts or earnings during
the preceding year, and (7) personal properties except those worth less
than five hundred pesos.
This statement shall be prepared in triplicate. One copy shall be
retained by the collection agent who shall transmit the original and
one copy of the statement to the Regional Director concerned, who shall
in turn send the original to the Commissioner of Internal Revenue."
Sec. 2. Section two of the same Act is hereby
amended to read as follows:
"Sec. 2. Every Revenue Regional Director of every
regional district shall keep and maintain an appropriate national tax
register of the persons residing in his jurisdiction with corresponding
subsidiaries for each inspection district based upon the data and
information given in the statement required in Section one hereof, from
the income and sale tax returns, from other statements which taxpayers
are required to file with the Bureau of Internal Revenue, and from
other sources. The national tax register shall, among other things,
show: (1) real property owned, stating the nature thereof, location and
assessed value thereof, and the annual gross income therefrom during
the preceding year, (2) property held under lease stating also the
nature, location and assessed value thereof and the annual income
during the preceding year, (3) businesses subject to tax giving the
nature and location thereof and the annual gross receipts or earnings
during the preceding year, (4) stocks in corporations or shares in
partnerships or associations, (5) professions or occupations stating
the kind and location thereof and the annual salaries or gross receipts
or earnings during the preceding year, (6) the taxes due and the taxes
paid by the taxpayer concerned, and (7) such other information as may
be necessary to determine his or its tax liability.
The national tax register shall be established on or before April
fifteen, nineteen hundred and sixty-nine, and thereafter, revised and
kept up to date as verification, investigation or additional
information may disclose or require. It shall be available for use by
any internal revenue or other tax collecting officer as aid in the
collection of taxes."
Sec. 3. Section five of the same Act is hereby
amended to read as follows:
"Sec. 5. Any person who fails to file the statement
required in this Act, or who intentionally gives false or fraudulent
information therein, shall be punished by an administrative fine of not
more than five hundred pesos in the case of individuals and not more
than four thousand pesos in the case of corporation, joint stock
company, partnership, joint account of association. In case the
offender is an alien, said offender shall be deported immediately
without the necessity of further proceedings in the Deportation
Board."
Sec. 4. Section six of the same Act is hereby
amended to read as follows:
"Sec. 6. No information in the tax register shall be
published except in the form of tabulations or summaries having no
reference to individuals.
"Any such officer or employee who shall divulge to any unauthorized
person information regarding the business, income, or inheritance of
any taxpayer, the secrets, operation, style of work, or apparatus of
any manufacturer or producer, or confidential information, knowledge of
which was acquired by him in the discharge of his official duties under
the provisions of this Act, shall be fined in a sum not exceeding two
thousand pesos or imprisoned for a term of not less than six months nor
more than five years, or both, in the discretion of the Court, except
in such instances where the information regarding the business, income,
or inheritance of any taxpayer, the secrets, operation, style of work,
or apparatus of any manufacturer or producer, or confidential
information is false or fraudulent, and thus constitutes in itself a
violation of the preceding section, which case the obligation to reveal
same to any duly constituted investigating body will exempt the officer
or employee from any liability. Nothing contained in this section shall
be construed to prevent Congress or any legislative committee to
require the production of any statement referred to herein when
relevant to the issues or matters subject to legislative investigation,
for proper remedial or additional legislation: Provided, however, That
no person who files the tax census statement required in this Act shall
be prosecuted or subject to any prosecution by using the statement or
information therein contained as evidence against him except cases
involving violation of this law."
Sec. 5. Section eight of the same Act is hereby
amended to read as follows:
"Sec. 8. There is hereby created the tax register
division which shall prepare and up-date the national tax register. The
Commissioner of Internal Revenue shall utilize the services of all
revenue examiners in the implementation of this amendatory Act. Such
personnel of the tax census branches and/or the tax census division as
may be necessary shall be transferred to the inspection district and to
the tax register division. The items of officers and employees not so
transferred shall be converted to positions in the national or regional
offices analogous and comparable in designation with appropriate
adjustment according to their qualifications, and distributed among
other divisions of the Bureau."
Sec. 6. This Act shall take effect upon its
approval.
Enacted without Executive
approval, June 15, 1968
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