BIR Ruling

October 8, 1973 The Honorable The Secretary of Foreign Affairs Manila S i r : This refers to your telegram dated August 3, 1973, relative to the request of the Administrative Officer of the Philippine Embassy at Bad Godesberg, West Germany that in order to facilitate the processing of tax returns, he be deputized by this Office to administer oath in connection with BIR matters. acd In reply, I have the honor to inform you that since the said foreign service official is not an officer or employee of this Bureau, he cannot be deputized by the Commissioner of Internal Revenue to administer oath on internal revenue matters. As provided in Section 16 of the National Internal Revenue Code, the Commissioner of Internal Revenue can only deputize "internal revenue officers and any other employee of the Bureau . . . " Furthermore, the regular income tax returns or the amnesty returns filed by Filipino citizens abroad are not required to be verified by oath. Therefore, in processing the returns, administering oath is not required. Hence, it would seem that the requested deputation by this Office is not necessary. cdt Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue TAN-1601-593-5 "TAXPAYERS SHOULD INDICATE THEIR TAN IN ALL COMMUNICATIONS TO THE BIR."