BIR Ruling

February 13, 1973 2nd Indorsement Returned to the Chief, Collection Agents Division, the within papers bearing on the request of the Revenue Director, Revenue Region No. 1, Baguio City, for information as to whether or not collection agents may advance expenses for judicial execution of properties like registration of levy, cost of advertisement, publication, sheriff's fees, etc., together with a copy of our reply thereto which is self-explanatory. It is requested that the ruling be circularized with additional information that the expenses should be advanced by the collection agent of the place where the properties levied are located. (SGD.) MISAEL P. VERA Commissioner of Internal Revenue