BIR Ruling

April 18, 1967 Mr. Ronolfo P. Goze Buguey, Cagayan S i r : This is to acknowledge receipt of your letter dated November 30, 1966, the subject matter of which is H.B. No. 5149 which failed to pass the last session of the Fifth Congress of the Philippines, and in which you wish to be informed if this Office is willing to set aside funds for pensions if said bill, or any revision thereto, is approved by the duly constituted authorities. cdti In answer thereto, I have the honor to inform you that appropriations necessary to implement a law are provided for in the law itself. Revenue collected can be appropriated only Congress. The Bureau of Internal Revenue only collects revenues. It has no authority whatsoever to appropriate such collections. cdta Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue