BIR Ruling
BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Mar 13, 1969
Full text
March 13, 1969 MEMORANDUM FOR The Revenue Operations Head (Collector) This refers to the suggestion that the sentence: "He/She is not authorized to examine books of accounts" appearing in the identification cards of revenue seizure agents be changed to: "He/She is empowered, upon previous authority, to seize properties of delinquent taxpayers, personal or real, for the satisfaction of delinquent tax plus legal increments incident to delinquency." This Office believes that to premise the seizure agent's identification card with what he is not empowered to do is indeed unsound. The premise indeed should state what he is empowered to do. This Office suggests the following format: "Bearer _____________________ is a seizure agent empowered to execute Warrants of Distraint and Levy." cdtech Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue
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