Disposition of income tax returns; publication of lists of 'persons filing returns and paying taxes.
Section 81
SEC. 81. Disposition of income tax returns; publication of lists of 'persons filing returns and paying taxes.—After the assessment shall have been made, as provided in this Title, the returns,, together with any corrections thereof which may. have been made by the Commissioner, shall be filed in the office of the Commissioner of Internal Revenue and shall constitute public records and be open to inspection as such upon the order of the President of the Philippines, under rules and regulations to be prescribed within Sixty days, from the date of effectivity of this Code by.. the Secretary of Finance. The Commissioner of Internal Revenue may in each year cause to be prepared and published in any newspaper and' otherwise make available to public inspection upon written Request and pursuant to regulations to be prescribed by the Secretary of Finance, lists containing the names and ad dresses of persons who have filed income tax return with the amount of income declared and the income tax paid by each. The. last of taxpayers for the preceding taxable year each municipality or city shall be posted at the main- entrance of the respective municipal building or city hall.