BIR Ruling

March 12, 1968 The Commissioner of Customs Manila S i r : I have the honor to request your assistance with respect to the issuance by your Office of certified true copies of shipping documents and certifications on the remittance of collections of internal revenue taxes collected for this Bureau. Please be informed that this Office for purposes of security without necessarily sacrificing expediency, has required and still is requiring certifications from: (1) the Cash Division of your Bureau on actual collection and remittance of internal revenue taxes alleged to have been illegally or erroneously paid, (2) statements of reliquidation in case of overpayment of internal revenue taxes from your Liquidation Division and (3) short landed certificates from your formal Entry Division. While these requirements could easily be met when only one shipment or importation is involved, the difficulty arises when there are several shipments or importations, thereby rendering inevitable the verification of voluminous records. As a necessary consequence, it takes several months before the desired documents and/or certifications are furnished this Bureau thereby affording claimant-taxpayers changes to accuse this Office of inaction and indecision on claims for refund and/or tax credit of erroneously or illegally paid internal revenue taxes. Under the circumstances, close cooperation and coordination between the two offices are deemed indispensable and the necessary steps which in your sound judgment and discretion will bring about its fruitful realization should be taken immediately. Your preferential attention on this request will be highly appreciated. Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue