BIR Ruling
BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Mar 20, 1972
Full text
March 20, 1972 Mr. Rufino C. Banalagay ACA Compound Cabanatuan City S i r : This refers to your letter dated February 2, 1972 requesting information on whether or not you can use backpay certificate for payment of your taxes due the government. In reply, I have the honor to inform you that the privilege to use backpay certificates for payment of taxes and other obligations to the government is limited by law only to the original applicants of such certificates (Republic of the Philippines, vs. Antonio Heras, G.R. No. L-26742, April 30, 1970). Accordingly, as an original holder of a backpay certificates under Republic Act 897, you may use the same in payment of your income tax liability, by filing an application with' the Treasurer of the Philippines for the issuance of a certificate of indebtedness to be charged against your backpay, thru your Collection Agent, when you file your income tax return. Very truly yours, MISAEL P. VERA Commissioner of Internal Revenue
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