BIR Ruling
BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Apr 12, 1977
Full text
April 12, 1977 BIR Personnel, Prohibited from Accepting Overtime Pay from Another Entity This refers to the request of Mr. L.M. R., Revenue Inspector I, for a ruling whether or not he can accept overtime pay from RST Corporation for overtime work he rendered as storekeeper of the corporation in Cagayan. It appears that Mr. L.M. R. was assigned to supervise the arrivals and withdrawals of fuel products at the Bulk Depot, Cagayan, pursuant to Revenue Regional Special Order No. 476 dated May 20, 1076. 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. In view thereof, the request of Mr. L.M. R. is answered in the negative.
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