BIR Ruling

July 13, 1970 Mr. Rodolfo C. Ancheta 149 Mac-Arthur Highway Dau, Mabalacat, Pampanga S i r : This refers to your letter dated June 3, 1970, requesting me to act as sub-agent of the Ancheta Associate, a professional agency of the Philippine American Life Insurance Company, by providing you a list of successful businessmen, contractors, dealers and other professionals, with 20% commission for every recommend client insured. In reply, I regret to inform you that I cannot act as agent or sub-agent of the Associate because it demands a responsibility which will adversely affect the discharge of my duties and functions as Commissioner of Internal Revenue. In this connection, I wish to invite your attention to Article VII, Section 11(2) of the Constitution which makes it obligatory upon heads of departments and chiefs of bureaus or officers and their assistants to give their full time and attention to their official duties in order that the public may be assured of their impartiality in the performance of their functions. I trust that with the foregoing explanation the Associate will understand my rejection of the preferred position. cdti Very truly yours, MISAEL P . VERA Commissioner of Internal Revenue