Republic Act No. 2070

Every resident of the Philippines over eighteen years of age, 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 within one hundred days from the effective date of this Act, and during the month of January of each succeeding year, file with the city or municipal treasurer 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:

Each city or municipal treasurer and Regional Director shall keep and maintain, an appropriate national tax register of the persons residing in his jurisdiction based upon the data and information given in the statement required in section one hereof. The register should also show at any time the taxes due and taxes paid by the taxpayer concerned. The national tax register shall be 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.

The Regional Directors are hereby authorized to require the assistance of city and municipal treasurers, public school officials, teachers and other employees assigned in the cities and municipalities within their jurisdiction and it shall be the duty of said treasurers, public school officials, teachers and other employees to render assistance to the Regional Directors in the preparation and periodic revision of the national tax registers. For the preparation or revision of the national tax registers, they shall receive additional compensation at the rate of five centavos per register form accomplished. They shall also be entitled to the payment of ordinary traveling expenses upon the proper presentation of reimbursement receipts.

The statements furnished the Commissioner of Internal Revenue shall be consolidated by the Bureau of Internal Revenue into a tax census, copies of which shall be transmitted to the Secretary of Finance for statistical purposes, with the end in view of formulating tax policies and recommending reforms in the tax system and in revenue administration to achieve efficiency and honesty in the collection of taxes. The Secretary of Finance shall submit to Congress within thirty days from the opening of each regular session a report on said tax census and the extent to which such census has been compiled, tabulated and analyzed in relation to actual revenue collections.

Any person who fails to file the statement required in this Act, or who intentionally gives false or fraudulent information therein, shall, upon conviction, be punished by a fine of not more than five hundred pesos or by imprisonment for not more than six months, or both, in the discretion of the court. Any responsible officer of any corporation, joint stock company, partnership, joint account or association, required by this Act to make and file such statement, who refuses or neglects to make or file such statement within the time prescribed in this Act or who makes any false or fraudulent statement, shall be punished by a fine of not exceeding four thousand pesos or by imprisonment for not exceeding six months, or both, in the discretion of the court. In case the offender is an alien, said offender, upon conviction, shall be deported immediately without the necessity of further proceedings in the Deportation Board.

No information secured from the statement required in section one hereof shall be published, except in the form of tabulations or summaries having no reference to individuals:Provided,That any court of record by order orsubpoena duces tecummay require the presentation of documents or information herein provided for when such documents or information are necessary for the adjudication of the case at issue. 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 tax-payer, the secrets, operation, style of work, or apparatus of any manufacturer or producer, or confidential information, constitutesprima facieevidence of the commission of a crime, or constitutes in itself a crime, in which case the obligation to reveal same to any duly constituted investigating body shall exempt the officer or employee from any liability. Nothing contained in this section shall be construed to prevent courts of justice or the Congress or legislative committee to require the production of any statement referred to herein when relevant to the issues or matters, subject of judicial or legislative investigation.

The Commissioner of Internal Revenue, with the approval of the Secretary of Finance, shall promulgate rules and regulations to carry out the provisions of this Act.

There is hereby created a new Division in the Bureau of Internal Revenue to be known as the Tax Census Division, hereinafter referred to as the Division.

The Division shall have the following personnel who shall receive the compensation hereinbelow indicated: | One Chief of Division | ₱6,000.00 | | --- | --- | | One Assistant Chief of Division | 5,400,00 | | Ten Supervisors at ₱3,600 each. | 36,000.00 | | Four stenographers at ₱2,400 each | 9,600.00 | | Ten typists at ₱1,800 each | 18,000.00 | | One hundred twenty census takers at ₱1,800 each | 216,000.00 | | Ten Senior clerks at ₱2,400 each | 24,000.00 | | Ten clerks at ₱l,800 each | 18,000.00 | | One messenger | 1,440.00 |

The sum of six hundred thousand pesos or so much thereof as may be necessary to carry out the provisions of this Act is hereby appropriated, out of any funds in the National Treasury not otherwise appropriated, for the salaries and the purchase of supplies and equipment necessary to carry out the provisions of this Act. Thereafter, the funds necessary shall be included in the regular Appropriation Act.