BIR Ruling [DA-085-99]

February 11, 1999 BIR RULING [DA-085-99] Ms. Florinda R. Napenas 76 Mariveles Street Quezon City M a d a m : This refers to your letter dated February 3, 1999 requesting for a modification of BIR Ruling No. DA-041-99 dated January 22, 1999 to include not only the payment of terminal leave benefits but also your retirement benefits. It appears that notwithstanding the categorical pronouncement in said ruling that the payment of retirement benefits of a retiree cannot be withheld, the Personnel Division has entertained some doubts concerning the payment of your retirement benefits and continues to withhold the same. LibLex Accordingly, this Office hereby modifies the last paragraph of BIR Ruling No. DA-041-99 dated January 22, 1999, to read as follows: "In view of the foregoing, it is our opinion that the payment of the terminal leave and retirement benefits to Ms. Florinda R. Napenas may now be granted and should not be withheld except when there is a court order to that effect or an express consent on the part of the retiree." prcd Very truly yours, (SGD.) BEETHOVEN L. RUALO Commissioner of Internal Revenue