REVENUE MEMORANDUM CIRCULAR NO. 62-2007 issued on October 3, 2007 publishes the full text of an unnumbered Memorandum dated September 26, 2007 entitled “EFPS Filers Without Payment for Returns Filed in 2007”.

         The unnumbered Memorandum directs the concerne d revenue officials to ask their respective Revenue Data Center Heads for the listings of Electronic Filing and Payment System (EFPS) filers with returns filed since January 2, 2007 up to present, which have filed their tax returns without the corresponding payment of the tax due thereon and immediately issue a Collection Letter requiring the taxpayers to pay immediately or suffer the pain of criminal, civil and administrative sanctions.

          Concerned Division Chiefs or Revenue District Officers should immediately call the ir respective taxpayers, especially for returns involving big amounts, and ask the taxpayers to pay the unpaid tax.

             Reports of the actions taken covering the listings of EFPS filers which failed to pay, amount collected from Collection Letters issued and status/ actions taken against taxpayers who still refused to pay shall be submitted to the Office of the Commissioner, copy furnished the Office of the Deputy Commissioner-Operations Group, not later than October 15, 2007.