BIR Ruling

November 2, 1971 1st Indorsement Returned to the Director, Revenue Region No. 12, Tacloban City, the attached letter dated September 21, 1971 of Mr. Julian A. Caneda, Barugo, Leyte, requesting a certification to the effect that Atty. Dionisio C. Delgado has filed his income tax return for 1969. cdt It appears that Atty. Dionisio C. Delgado is a resident of the municipality of Barugo, Leyte and is a candidate for Mayor of said municipality. Section 26 of Republic Act No. 6388 otherwise known as the Election Code of 1971 provides that the certificate of candidacy of a person running for an elective office must among others contain a waiver of the privilege from public disclosure of his income tax returns and tax census statements for the last two years immediately preceding the election, except financial statements attached thereto, said waiver to be effective only during the period of his candidacy. That Office is, therefore, hereby authorized to issue the certification requested by Mr. Julian A. Caneda who is also a candidate for Mayor of Barugo, Leyte. This authority is effective only during the period of candidacy of Atty. Dionisio C. Delgado which is until election day or November 8, 1971. MISAEL P. VERA Commissioner of Internal Revenue