BIR Ruling

December 22, 1971 Action Line c/o The Manila Times P. O. Box 775 Manila Gentlemen : This refers to the undated letter of a certain Mr. Al which was referred to this Office for action on his request for information on whether his reporting to this Bureau of an alleged tax evasion committed through the misclassification or misdeclaration of imported goods would entitle him to the informer's reward under Republic Act No. 2338. It appears that Mr. Al works with the Bureau of Customs. In reply thereto, I have the honor to inform you that one of the qualifications in order that an informer may be entitled to reward under the aforesaid Act is that he must not be an internal revenue or customs official or employee, or other public officials or his relative within the sixth degree of consanguinity. Since Mr. Al is a customs employee, he is not qualified as an informer under the aforesaid Act. Very truly yours, MISAEL P. VERA Commissioner of Internal Revenue