BIR Ruling

June 9, 1972 The Honorable Norberto S. Amoranto Mayor of Quezon City S i r : This refers to Resolution No. 8978, S-72 of the Quezon City Council requesting this Office to deputize the Quezon City Treasurer to collect income taxes in Quezon City. In reply, I regret to have to inform you that your request cannot be given due course, because of the express provision of Section 5, Republic Act No. 2655, to the effect that duties pertaining to internal revenue are vested on the collection agents of the Bureau of Internal Revenue. Section 5 of Republic Act No. 2655 provides: "Any and all references in the National Internal Revenue Code to the provincial and city treasurers and their deputies, their functions and duties in connection with internal revenue shall from the approval of this Act be deemed to refer to the collection agents of the Bureau of Internal Revenue." Very truly yours, MISAEL P. VERA Commissioner of Internal Revenue