BIR Ruling
BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Mar 13, 1973
Full text
March 13, 1973 Rural Bank of Guinobatan, Inc. Guinobatan, Albay Attention: Mr . Rogelio S . Narvaez Secretary Gentlemen : In reply to your letter dated November 21, 1972, I have the honor to inform you that Register of Deeds are not included among those authorized by the Commissioner of Internal Revenue to issue Tax Account Number pursuant to Revenue Memorandum Circular No. 48-72, dated September 29, 1972. Neither are they authorized to require persons, who register papers or documents with their offices, to file Income tax returns. However, the act of the Register of Deeds of Albay in requiring Mr. Felix Pama, a borrower from your Bank, to file his income tax return should not be taken in a bad light as he is only trying to help this Bureau in the enforcement of the Income Tax Law. aisa dc Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue
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