BIR Ruling

October 27, 1969 The Regional Director Revenue Region No. 12 Tacloban City S i r : This refers to your letter dated September 16, 1969 requesting instruction regarding the question posed by the Deputy Sheriff, Court of First Instance, Samar and Calbayog City, as to who will bear the expenses for the publication of the Notice of Sale issued in connection with the Writ of Execution to satisfy the judgment in Civil Case No. 95-C, entitled "The Republic of the Philippines vs. Ines Felices" for Collection of Taxes. In reply thereto, please be informed that, as the party interested in having the judgment satisfied, this Office has decided to defray the said expenses for publication. Accordingly, as regards the writs of execution on court cases being handled by that Region, the Collection Agent concerned should advance the expenses of publication. Said advances should be reflected and supported by receipts in the monthly collection report of the Collection Agent in the same manner that the cost of collection by means of the summary remedies are accounted for by him, pursuant to Section 325 of the Tax Code as amended, which states : "The Collection agent, upon the approval by the Revenue District Officer may, out of his collection advance an amount sufficient to defray the cost of collection by means of the summary remedies provided for in this Code. Including the preservation or transportation in case of personal property, and the advertisement and subsequent sale, both in cases of personal and real property including improvement found on the latter. In his monthly collection report, such advances shall be reflected and supported by receipts". llcd Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue