BIR Ruling

April 18, 1967 Messrs. Ozaeta, Gibbs & Ozaeta P. O. Box 758 Manila Gentlemen : This refers to your letter dated September 30, 1966 requesting a ruling as to whether or not professionals and other persons who pay internal revenue taxes, such as privilege and income taxes, but who are not engaged in business are required to keep a Registry Book for visiting government officers and employees pursuant to the provisions of Executive Order No. 21 dated April 23, 1966 as implemented by Revenue Memorandum Order No. 42-66 dated May 26, 1966. In reply thereto, please be informed that the purpose of the aforementioned Executive Order is to safeguard taxpayers from unauthorized and unwarranted tax investigation and harassment. When circumstances demand, not only persons who are engaged in business may be subject to tax investigation but also professionals and other taxpayers not so engaged in business. Accordingly, the requirement of the abovementioned Executive Order to keep a Registry Book for visiting government officers and employees applies both to persons engaged in business and also to professionals and other taxpayers who are not engaged in business. aisadc Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue