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BIR Ruling

BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Aug 9, 1976

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August 9, 1976 Mr. Alberto Bueno Philippine General Hospital Physical Plant Department Manila S i r : This refers to your request for change of name from Roberto Sotomango to Alberto Bueno and date of birth from May 13, 1942 to November 8, 1942. In support of your request, you submitted the following documents: 1. Certificate of birth issued by the Municipal Treasurer of Nagcarlan, Province of Laguna, according to the Civil Registry Record of Birth; 2. Joint affidavit of Clemente Coronado and Pablo Javier that they know personally spouses Casimiro Bueno and Mercedes Sotomango parents of Alberto Bueno who was born on November 8, 1942 and that Alberto Bueno and Roberto Sotomango are one and the same person; 3. Letter dated June 10, 1975 of the Commissioner of Civil Service granting the correction of the name Roberto Sotomango to Alberto Bueno. You alleged that in the prior years and in your application for employment you have been using the name "Roverto Sotomango" the family name of your mother, but in your town you are known by the family name "Bueno". Your purpose is to adopt your real name and date of birth as recorded in the Civil Register. Judicial proceeding is necessary to change the name or surname recorded in the Civil Register. (Rule 103, New Rules of Court) The purpose of judicial proceeding is simply to have a record of the change. Since your purpose is to adopt your name and date of birth as recorded in the Civil Register which is your real name recognized by law, no judicial authority is necessary. (Chiomi vs. Local Civil Registrar of Manila, 99 Phil. 1004; Cruz vs. Republic, 17 SCRA, 693) In view thereof, your request is hereby granted. aisa dc Very truly yours, EFREN I. PLANA Acting Commissioner of Internal Revenue TAN-1456-040-3 "TAXPAYERS SHOULD INDICATE THEIR TAN IN ALL COMMUNICATIONS TO THE BIR."

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