BIR Ruling

May 30, 1972 Mr. Claro M. Silva Revenue District Officer Revenue District No. 39 San Pablo City S i r : This refers to your letter dated March 3, 1972 requesting a ruling as to whether you can serve as Overall Co-Chairman in a fund campaign for the Red cross, San Pablo Chapter. Under Revenue Memorandum Order No. 13-66 dated February 3, 1966 quoting Department Memorandum Order No. 1-66 of the Secretary of Finance, officials and personnel of Offices under the Department of Finance are prohibited from participating in any campaign involving the solicitation of funds for civic, charitable or religious purposes. On the other hand, Proclamation No. 935 dated November 19, 1971 of the Office of the President authorizes government officials to accept Philippine National Red Cross fund raising responsibilities. It will be noted from the foregoing proclamation of the Office of the President that government officials are merely authorized to accept fund raising responsibilities in the Red Cross when offered to them. This means that for a valid reason, government officials may not accept said responsibilities. Accordingly, this Office believes that you should not accept the fund raising responsibilities in the San Pablo City Chapter of the Philippine National Red Cross. However, since the period of fund raising from January 15 to April 30, 1972) had already expired, this ruling shall apply in the future, if you shall again be offered the same fund raising responsibilities. Very truly yours, MISAEL P. VERA Commissioner of Internal Revenue