BIR Ruling

January 17, 1973 Mr. Jesus B. Caozal Office of the Collection Agent Bureau of Internal Revenue Tacloban City S i r : This refers to your letter dated November 29, 1972 requesting opinion on the following questions: cdt "1. How should this Office facilitate the issuance of a Residence Certificate-A to a person who had not purchase one since his or her eighteenth birthday and only now he or she wanted to purchase the current year's certificate? "2. May this Office issue a Residence Certificate-A to a person who does not properly identify himself or herself to the Office of the Revenue Collection Agent? If in the affirmative how can this office be exempt from the trouble of appearing in court when the question on one's signature is involved? "3. Will this bureau require any identification paper on the part of one who wants to purchase a residence certificate aside from the previous year's certificate?" In reply, please be informed as follows: 1. A Residence Tax Certificate A may be issued to an individual securing it for the first time by requiring him to appear personally before the collection agent (now city or municipal treasurer) and sign the residence certificate and place his right hand thumbmark thereon in the presence of the aforesaid local official. However, if on account of physical disability, he is unable to appear personally before the collection agent (now the city or municipal treasurer), arrangement may be made with the said collection agent (now city or municipal treasurer) in order that the residence tax certificate may be issued in the residence of the taxpayer. A person securing his residence tax certificate for the first time, cannot secure it by proxy, as his signature and thumbmark are essential. (BIR Ruling No. 125.02, Jan. 10, 1940; Sec. 15(b) Revenue Regulations No. 20-67; (BIR Ruling No. 1, Series of 1960; Sec. 3, Commonwealth Act No. 465). 2. A Residence Tax Certificate A should not be issued to a person who does not properly identify himself to the collection agent (now city or municipal treasurer), that is when he does not sign the residence certificate and place his right hand thumbmark thereon in the presence of the aforesaid collection agent (now city or municipal treasurer) who issues it. But a representative of an absentee taxpayer who has previously secured a residence tax certificate, can secure a subsequent residence tax certificate for the latter without the affixture of the thumbmark and signature for the reason that they are already found in his previous residence tax certificate. (BIR Ruling No. 1, Series of 1960) cdta 3. No identification paper is required on the part of one who desires to secure a residence certificate aside from the certificate for the previous year. In this connection, you are also informed that beginning January 1, 1973, all residence certificates will be issued by the local government (city or municipal treasurer). They will be furnished initially by this Office. A new form of residence certificate for individuals is now being issued in duplicate. The blanks corresponding to the date enumerated hereunder must be filled: "NAME, taxpayer account number, address, place of birth, date of birth, sex, weight, civil status, occupation/profession. If unemployed the block for profession or occupation should be filled with a dash (-). SSS number, GSIS number, should be filled by all members thereof; otherwise these column should be filled with a dash (-). The thumbprint of the taxpayer should appear both on the original as well as on the duplicate. The issuing officer should instruct the taxpayer to attach a copy of his photograph to his residence tax certificate after the same has been issued to him. The certificate should be signed in the presence of the issuing officer. All taxpayers therefore getting the residence tax certificate Class "A" should bring with them their SSS No., GSIS No. and Taxpayer Account Number." (Revenue Memorandum Circular No. 68-72 dated December 7, 1972) cdi Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue