Section 2
SEC. 2. Section 7 of the National Internal Revenue Code is hereby amended to read as follows: "(a) From Government Officers or Agencies. — When it comes to the knowledge of the Commissioner of Internal Revenue that certain offices of the .National and local governments such as the Office of the Register of Deeds, the Securities Exchange Commission, the Philippine Patent Office, those of mayors and treasurers, the Government Service Insurance System, the Social Security System, the Philippine Medical Care Commission and others, possess valuable information for discovery of potential taxpayers, the Commissioner or his deputies shall obtain that information upon proper request from the offices concerned. It shall be the duty of those offices to furnish the desired information within thirty days from receipt of the request of the Commissioner of Internal Revenue or his deputies. (b) From other persons. — For the purpose of ascertaining the correctness of any return, making a return where none has been made, determining the liability of any person for any Internal Revenue Tax or collecting, any such liability the Commissioner is authorized: "(1) To examine any books, papers, records, or other data which may be relevant or material to such inquiry." "(2) To summon any person having possession, custody, or care of books of accounts containing entries, or of any information relating to the tax liability of any person to appear before the Commissioner of his authorized representative at a time and place named in the summons and to produce such books, papers, records, or other data, and to give to such testimony; and "(3) To take such testimony of the person concerned, under oath, as may be relevant or material to such inquiry. "Any person who neglects or refuse to obey such summons, or to produce books, papers, records or other data, or to give testimony, as required, shall be liable to the penalties prescribed by Section 337 hereof;