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EXECUTIVE ORDERS
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EXECUTIVE ORDER NO. 54 - DIRECTING
THE YEARLY PUBLICATION OF LISTS OF PERSONS WHO FILED INCOME TAX RETURNS
AND PAID INCOME TAXES
WHEREAS, Sec. 64 of the National
Internal Revenue Code (NIRC) provides that “the Commissioner of
Internal Revenue may in each year cause to be prepared and published in
any newspaper and otherwise make available a list containing the names
and addresses of persons who have filed income tax returns with the
amount of income declared and the income tax paid by each”;
WHEREAS, the same provision of the said Code also provides that the
“list of taxpayers for the preceding taxable year in each municipality
or city shall be posted in the main entrance of the respective
municipal building or city hall;
WHEREAS, such publication of persons who complied with the tax law will
enhance voluntary compliance;
NOW, THEREFORE, I, FIDEL V. RAMOS, President of the Philippines, do
hereby order that:
Section 1.
Sec. 2.
Sec. 3.
a.
b.
c.
Sec. 4.
Sec. 5.
Sec. 6.
DONE in the City of Manila,
this 22nd day of January, in the year of our Lord nineteen hundred and
ninety-three.
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