BIR Ruling

February 27, 1969 The Director Revenue Region No. 13 Cebu City S i r : This refers to your letter dated October 8, 1968 requesting information as to the propriety of the provisions of your RR-13-1968. It is observed that, principally, your circular covers administrative regulation and procedure on assessment and demand. This Office finds the provisions along these lines to be well within the bounds of law and the Bureau's administrative set-up. Insofar as the provisions bearing on warrants of distraint and levy are concerned, you are advised to be guided by Revenue Memorandum Circular No. 38-68 particularly on the suspension of the execution thereof. Your circular provides that warrants of distraint and levy involving assessment over P5,000.00 but not more than P20,000.00 shall be prepared and issued by the Collection Branch. In this connection, you are informed that the director themselves are the ones directly authorized to issue such warrants. The Chief of the Collection Branch, is not authorized to issue such warrants. And if the Chief of the Collection Branch has no authority to issue warrants, with more reason are his subordinates without such authority. However, they may sign the warrants not in their own right but for the Director. casia Be guided accordingly. Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue