BIR Ruling
BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Apr 12, 1977
Full text
April 12, 1977 The Regional Director Revenue Region No. 2 Tuguegarao, Cagayan S i r : This refers to the request of Mr. Leandro F. Resurreccion Jr., Revenue Inspector 1, for a ruling whether or not he can accept overtime pay from Petrophil Corporation for overtime work he rendered as storekeeper of the corporation in Aparri Bulk Depot, Aparri, Cagayan. It appears that Mr. Resurreccion was assigned to supervise the arrivals and withdrawals of fuel products at Petron, Aparri, Bulk Depot, Aparri, Cagayan, pursuant to Revenue Regional Special Order No. 4-76 dated May 20, 1976. In this connection, this Office hereby adopts as a matter of policy, that no B.I.R. personnel shall accept payment from any taxpayer with respect to whose products the former is performing his official duties. If overtime pay or any pay for that matter is warranted, the same must be paid out of BIR funds, and the taxpayer shall be assessed if this action is justified. cdta In view thereof, the request of Mr. Resurreccion is answered in the negative. Very truly yours, EFREN I. PLANA Acting Commissioner of Internal Revenue TAN-P4519-F2828-A-8
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