Refusal to Accept Payment of the Basic Residence Tax

January 6, 1960 BIR RULING NO. 001-60 The City Treasurer M a n i l a S i r : Mr. Teopisto Batungbakal, Sr. came to this Office today and complained that Office refused to accept payment of the basic residence tax for the current year of her daughter-in-law, Gloria Batungbakal, on the ground that having paid her residence tax for 1959 in Balanga, Bataan, that Office does not have a copy of the residence certificate issued to her for that year. In this connection, please be informed that the residence, tax can be paid in any municipality or city. Accordingly, under the circumstances, payment of the tax in question can be accepted, unless refusal thereof is warranted on some other ground. Very truly yours, MELECIO R. DOMINGO Commissioner of Internal Revenue By: MISAEL P. VERA Deputy Commissioner of Internal Revenue