No, it's not happening in my country. The only penalty is surcharging the interest. Taxpayers are protected by law. There's is no harassment here like that in your country.
In my country, if we are late in paying taxes, we will only be charged a fine of 2% per month, calculated from the date of delay or the tax payment deadline. If in your country the tax authorities often harass taxpayers, then you can ask for help from a public accountant or tax consultant.
In my country, someone from the BIR harassing a delayed tax payor will be sanctioned by the law, however, it never happens here. Only penalties like interest will be determined.
Harassing a tax payer for a late payment is inhuman. It does not happen in the Philippines. Those late payers will experience surcharges as a penalty for late tax filing
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