BIR Ruling

October 23, 1967 The Chief, Administrative Branch (Thru the Regional Director) Revenue Region No. 2 Tuguegarao, Cagayan S i r : This has reference to your letter dated May 25, 1967 requesting rulings on the questions of: "1. Who has the authority to issue certified true copies of the records, instruments, or documents in the Regional Office of the Bureau of Internal Revenue, with the dry seal of the Office, the Chief of the Assessment or the Chief of the Administrative Branch? LibLex "2. Do the attorneys of the Legal Branch has the authority to handle in the juridical courts BIR cases and also appear at the same time therein as witnesses to identify BIR records or documents? "3. A docket is acted upon by the Assessment Branch, and the date of call-up is already inscribed on the face of the communication showing the latest action. During the hiatus from the date of the last action to the date of call-up, who has the authority to keep the docket, the Assessment Branch or the Administrative Branch? "4. The issue of collecting the fees prescribed by Executive Order No. 528 of the President, which are self-assessing." In reply thereto, you are informed as follows: As to question No. 1, the Chief of the Administrative Branch is the official custodian of records in the Regional Office, and as such is the proper person to issue certified true copies of such records. (Administrative Order No. 1-67 dated January 3, 1967) As to question No. 2, attorneys of the Legal Branch are competent to testify to the genuineness of BIR records and documents although the Chief of the Administrative Branch as the official custodian of such records should be the better witness for such purpose. As to question No. 3, the docket of a case during the intervening period between call-ups may be kept by the employee taking action on the same. For convenience and immediate availability, an employee may keep dockets of cases which require a series of actions to be taken thereon by him until termination of the same without the necessity of filing the same in the interim. The more important thing that should be minded is that the Administrative Branch should keep an accurate register of the location and movement of records at all times. As to question No. 4, the collection of the fees prescribed by Executive Order No. 528 is no doubt the duty of the Collection Branch. Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue