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[ LETTER OF INSTRUCTION NO. 353, December 23, 1975 ]

TO:
All Heads of Government Agencies including Government Owned or Controlled Corporations
The Commissioner of Internal Revenue

In view of the imperative need to increase the collection of revenues indispensable to the implementation of the government's development program, and in view further of the necessity, as a means of accomplishing that end, of making certain information from the proper government sources readily available to the tax enforcement agencies for tax verification purposes, I hereby direct all heads of government agencies, including government-owned or controlled corporations, by or through which disbursements are made to producers of agricultural products for the purchase of their produce or for other purposes, to furnish the Commissioner of Internal Revenue with copies of pertinent receipts and/or a monthly list of the payments or disbursements so made, showing among others the name of the payee, address, amount paid, reason for payment, and such other pertinent information which may serve to clarify the payment or disbursement.

The Commissioner of Internal Revenue is hereby directed to issue the necessary implementing rules for the effective collection, collation and processing of the said information for use in the verification of the tax liabilities of the taxpayers concerned.

Immediate and strict compliance with this Letter of Instructions is desired.

Done in the City of Manila, this 23rd day of December in the year of Our Lord, nineteen hundred and seventy-five.

(Sgd.) FERDINAND E. MARCOS
 President of the Philippines
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