BIR Ruling

September 3, 1969 The Municipal Council Tayabas, Quezon S i r : This refers to your Resolution No. 147 dated July 19, 1969, requesting that authority be granted to the municipal land tax campaigner and market collectors of said municipality to issue residence certificates to taxpayers within the boundaries of said municipality and in the market place during market days in view of the lack of BIR employees to render service thereat. In rely, please be informed that only the collection agents or other internal revenue personnel specifically designated are a authorized to collect the residence tax imposed under Commonwealth Act No. 465. The Commissioner of Internal Revenue has no authority under the law to delegate the duty of collecting the residence tax and the issuance of the residence certificates to government personnel other than the collection agents of this Bureau. In view of the foregoing, your request is hereby denied. llcd Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue