BIR Ruling

January 14, 1970 Mr. Amerigo F. Palay Office of the Collection Agent Cuyo, Palawan S i r : This refers to your letter dated November 21, 1969 requesting opinion on whether or not a residence certificate may be issued to a proxy. In reply, Section 16(b) as created by Section 4 of Revenue Regulations No. 6, amending Revenue Regulations No. 1 otherwise known as The Residence Tax Regulations is quoted hereunder as follows: "Sec. 16(b) Placing of signature and thumbmarks . When an individual pays the basic residence tax for the first time, he shall sign the Class A residence certificate and place his right hand thumbmark thereon in the presence of the city or deputy provincial treasurer (now Collection Agent) issuing the same. "As individual securing the basic residence certificate for subsequent years should sign the same and place his right hand thumbmark thereon, within fifteen (15) days from the date of its issuance, in the presence of any internal revenue officer, municipal or city mayor, vice-mayor, municipal or city councilor, chief of police or barrio lieutenant, or any other person authorized to administer oath. Persons employed in any government or private office paying the basic residence tax for the second or subsequent time may also sign and thumbmark the residence certificate within the same period before the proper department, bureau or division chief, in the case of government employees, or before the president, manager, cashier, or other responsible officer, in the case of employees of private firms. The individual witnessing the affixture of the signature and thumbmark should certify as to such fact on the reverse side of the certificate, in the following form: "This is to certify that on this date Mr. Juan de la Cruz placed his signature and right hand thumbmark on the reverse side of this residence certificate in my presence. "Taal, Batangas, January 15, 1941. (SGD) BENITO PUNZALAN Municipal Mayor" From the foregoing provision, it can be seen that a basic residence certificate, for the first time, cannot be issued to a proxy. But for subsequent years, a basic residence certificate may be issued to a proxy provided that within fifteen (15) days from the date of issuance thereof the absentee taxpayer should accomplish the same in the manner described in the said provision. Be guided accordingly. Very truly yours, MISAEL P. VERA Commissioner of Internal Revenue