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CM 309 - PUBLICATION/DISSEMINATION OF LIST OF DELINQUENT TAXPAYERS

Publication of the List of Delinquent Taxpayers

The Commissioner, may authorize, when deemed necessary and upon prior approval of the Secretary of Finance, the publication of the list of taxpayers with delinquent accounts in the BIR website or in a newspaper of general circulation, except in any of the following cases:

  1. the account is covered by an offer of compromise settlement or abatement of penalties under Section 204 (A) and 204 (B) of the NIRC of 1997, as amended; or
  2. The tax assessment is still pending resolution in the appropriate court; or
  3. Taxpayer is religiously paying under an approved installment plan.

The aforementioned list shall contain the following information:

  1. Name of the taxpayer;
  2. Trade or business name of the taxpayer;
  3. Taxpayer Identification Number (TIN);
  4. Registered address of the taxpayer;
  5. Business address; and
  6. Taxable year

Any person who has information on the whereabouts and/or existence of assets, real or personal of the taxpayer/s in the published list may either notify any nearest BIR office, call the BIR Call center hotline 981-8888 or email the information at bircc@bir.gov.ph . All reported information shall be referred to the CED within three (3) working days from receipt thereof for proper dissemination to the concerned collecting offices. The CED shall be responsible in the monitoring of the validation and utilization of the reported information.

List of Delinquent Taxpayers to be Provided to Other Agencies

The following BIR offices, thru the CED, shall furnish the National Bureau of Investigation (NBI) with the list of delinquent taxpayers for inclusion in their WATCHLIST:

  1. The Regional Collection Division, in coordination with the concerned RDOs, for the list of delinquent taxpayers.
  2. The Regional Legal Division/Prosecution Division for the list of delinquent individual taxpayers, as well as key responsible officials of delinquent corporate taxpayers, that were criminally charged with the competent court.

The said list shall reflect the name of the delinquent individual taxpayers, their known address(es) and the amount of their delinquent tax liabilities. For delinquent corporate taxpayers, the list shall show the information the key responsible officials, their known address(es), and the amount of the corporation’s delinquent tax liabilities. These lists, including that of delinquent taxpayers, may also be furnished by the BIR to other government agencies, pursuant to an existing Memorandum of Agreement, for collection enforcement purposes.

Procedures in the Posting/Publication of AR/DA Cases and Handling of Received Information

The CED shall:

  1. Prepare a quarterly list, based on the CED database, of taxpayers with delinquent accounts, except in the following cases: (1) with offer of compromise settlement or abatement of penalties; or (2) still pending resolution in court; or (3) where the taxpayer is religiously paying under an approved installment plan. Indicate accurately the following information:
  2. Name of the taxpayer;
  3. Trade or business name of the taxpayer;
  4. Taxpayer Identification Number (TIN);
  5. Registered address of the taxpayer;
  6. Business address; and
  7. Taxable year
  8. Coordinate with the LTS and the Regional Collection Divisions to confirm the accuracy of the list, to ensure that latest updates on the status of delinquencies of the listed delinquent taxpayers in their respective areas of jurisdiction are considered;
  9. Submit the validation list, upon receipt thereof, to the CIR, thru the ACIR-Collection Service for approval;
  10. Coordinate with the Corporate Communications Division for the posting of the list in the BIR website;
  11. Cause the publication of the approved list in a newspaper of general circulation, in coordination with the Financial Service and in accordance with existing procurement rules and regulations;
  12. Receive from the BIR Contact Center/various BIR offices the reported reactions/information relative to the published list of taxpayers; and
  13. Validate the reported information and refer the same to concerned BIR offices for appropriate action.

The Corporate Communication Office shall:

  1. Receive the approved quarterly list of taxpayers with delinquent accounts from the CED; and
  2. Post the list promptly in the BIR website.

The Regional Collection Division/LTS shall:

  1. Receive from the CED the quarterly list of delinquent taxpayers with respect to the taxpayers within their area of jurisdiction;
  2. Coordinate with the concerned RDOs/LTDOs/LTCED to validate the list; and
  3. Submit the validated quarterly list with revisions, if any, to the CED/

The RDOs/LTDOs/LTCED shall:

  1. Receive the quarterly list of delinquent taxpayers from the Regional Collection Division/LTS; and
  2. Validate the accuracy of the list with regards to the taxpayers within their area of jurisdiction taking into account latest updates on the status of delinquencies of each and every taxpayer included in the list.

Procedures in Providing Information on Delinquent Taxpayers to Other Government Agencies

The RDOs/LTDOs/LTCED shall:

  1. Prepare a quarterly list of delinquent taxpayers reflecting the names of the delinquent individual taxpayers, their known addresses and the amounts of their delinquent tax liabilities. For delinquent corporate taxpayers, the list shall show the information on the key responsible officials, their known addresses, and the amount of the corporation’s delinquent tax liabilities; and
  2. Forward the list and information therein to the Regional Director thru the Regional Collection Divisions/the LTS for approval thereof.

The Regional Collection Division-Regional Director/LTS shall:

  1. Receive, review and approve the list of delinquent taxpayers and the information contained therein; and
  2. Submit the validated list with information therein to the CED, for appropriate action.

The Regional Legal Division/Prosecution Division shall:

  1. Prepare the list of delinquent individual taxpayers, as well as key responsible officials of delinquent corporate taxpayers that were criminally charged with the competent court;
  2. Forward the list to the Regional Director/ACIR-Legal Service for approval; and
  3. Submit the approved list to the CED, for appropriate action.

The CED shall:

  1. Receive, review the list from the concerned Regional Offices/LTS/Prosecution Division and ensure that there are no inconsistencies with the list of delinquent taxpayers for publication;
  2. Submit the validated list to the CIR, thru the ACIR-Collection Service, for approval; and
  3. Furnish the approved list of delinquent taxpayers to the NBI and other government agencies, pursuant to an existing Memorandum of Agreement.