BIR Ruling

January 29, 1975 Sarkara Trading Co., Inc. Plaza Mart Building Araneta Street Bacolod City Attention: Rosalina M . Jasswani Stockholder Gentlemen : In reply to your letter dated January 27, 1975 I have the honor to inform you that payment in checks of internal revenue taxes is provided for under the 2nd paragraph, Section 2 of General Auditing Circular (now Commission on Audit) General Circular No. 110 published in Revenue Memorandum Circular No. 1-69 dated December 9, 1968, of this Office, quoted hereunder as follows: "2. Collection in the form of checks xxx xxx xxx "Checks presented for payment must be drawn by the payor himself and made payable to the agency or head of agency. In the latter case, only the official title or designation of the agency head concerned shall be stated as the payor. (Ex.: General Auditing Office or Auditor General; local treasury; City Treasurer of Quezon City; government corporation; National Power Corporation). Under no circumstances shall the following checks be accepted; (a) checks drawn payable to the name of agency head or any of its officers. (b) indorsed checks, (c) post dated checks, (d) stale checks, and (e) out-of-town checks, except those which are drawn by the Government or its instrumentalities." casia It is also provided in the said circular the private checks issued by a taxpayer who has a record of a previously dishonored checks drawn by him in payment of taxes are not acceptable. 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."