BIR Ruling

April 23, 1973 3rd Indorsement Referred to the Chief, Accounting Division, thru the Chief, Withholding Tax Division, the within papers bearing on the tax refund check or treasury warrant of Capt. Generoso L. del Rosario, 3769 Aster Rd., Sun Valley Subd., Paraaque, Rizal. The records show that Mr. del Rosario was issued a BIR Treasury Warrant No. 618931 for P495.00 as refund which was mailed to him by registered mail. However, for non-delivery, the same was returned by the Bureau of Posts to this Bureau and received by Mr. Marcial Pons, Jr., authorized to collect letters from the former, who failed to turn over the same to the General Services Division by falsifying the delivery bill which is a list of registered mail matter intended for the latter. From information furnished by the BIR Auditor, the aforesaid treasury warrant may be replaced provided the payee shall accomplish the General Form No. 18(a)-(Revised October, 1946)-Bond to Indemnity For Issuance of Duplicate Warrant, which is attached hereto. Authority for such is the following section of the Accounting Law (Revised Administrative Code, Chapter 26): "Sec. 623. Payment of loss warrants . When any check or warrant is lost, stolen or destroyed, the issuing officer may issue a duplicate check or warrant, which shall be paid under such regulations in regard to issuance and payment and upon the execution of a bond to indemnify the Government in such amount and with such security, if any, as the Auditor shall require." aisa dc PRISCILLA R. GONZALES Revenue Operations Head (Legal)