BIR Ruling

January 30, 1969 MEMORANDUM FOR The Chief, Tax Accounts Division BIR, Manila This refers to your query, dated December 9, 1968, on whether a collection agent, in his private capacity, may legally purchase real property which has been forfeited in favor of the Government for non-payment of taxes. For your information, Section 579 of the Revised Administrative Code of the Philippines provides "Sec. 579. Inhibition against purchase of property at tax sale . Officials and employees of the Government of the Republic of the Philippines are prohibited from purchasing, directly or indirectly, from the Government any property sold by the Government for the non-payment of any public tax. Any such purchase by a public official or employee shall be void." which is self-explanatory. Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue