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BIR Ruling

BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Jan 28, 1969

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January 28, 1969 MEMORANDUM FOR The Revenue Operations Head (Management Planning) BIR, Manila This refers to your request for information on whether an item, vacated by a former incumbent considered resigned due to his filing of certificate of candidacy for an elective position under Section 26, R. A. 180, otherwise known as the Election Code, but who has not been cleared of money and property responsibilities, can be filled. You are informed that your query is answered in the affirmative. cdtech Be guided accordingly. (SGD.) MISAEL P. VERA Commissioner of Internal Revenue

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