BIR Ruling

April 11, 1967 The Municipal Council Municipality of Guinayangan Quezon Attention: Mr . Jeremias A . Rosales Municipal Secretary Gentlemen : This refers to your Resolution No. 21, Series of 1967, requesting this Office to credit in favor of the Municipality of Guinayangan, Province of Quezon, the income tax paid by Mr. Jose Cantong, a businessman in said municipality, in the City of San Pablo. In reply thereto, I have the honor to inform you that payment of the income tax by Mr. Cantong in the City of San Pablo is not illegal per se . This is for the reason that the payment was made to a duly authorized tax collector and that regardless of to whom payment is made, the tax inures to the general funds of the government just as well. As regards your claim for accreditation of the tax paid in San Pablo City, this Office believes that the claim cannot be given due course for the tax had already been duly accounted for and audited as collection for the City of San Pablo. If we are now to grant your request to credit the tax paid to the Revenue Collector of San Pablo City in favor of the Municipality of Guinayangan, Quezon, we would in effect be confounding the accounting of the revenue collection not only of the City of San Pablo but also of the Municipality of Guinayangan as well. This Office, therefore, believes that it is not feasible to grant your request. Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue