BIR Ruling

October 11, 1972 The Regional Director Revenue Region No. 11 Naga City S i r : This refers to your letter dated September 29, 1972 requesting opinion on whether or not you could dispense with the requirement of newspaper publication of the advertisement of sale of levied properties for the reason that there is no newspaper circulating in the City or municipality where the levied property is located because of the effect of martial law which prohibited all printing press establishments thereat from operating. In reply thereto, you are informed that strict compliance with Section 325 of the Tax Code is required. For where the sale of tax delinquency of property is made without notice to the taxpayer and without complying with the formalities regarding advertisement and posting of notice, the tax sale is void ab initio and the action to set aside does not prescribed. (Amanda Trigal et. al. vs. Sabina Tobias et. al., G.R. No. L-15869, August 31, 1961.) Inasmuch as the Philippines Daily Express is the only newspaper which reaches that place, the advertisement of sale of levied properties must be published in said newspaper to comply strictly with Section 325 of the Tax Code. Very truly yours, MISAEL P. VERA Commissioner of Internal Revenue