Right of the Government to Collect Delinquent Taxes from Government Employees

January 6, 1958 BIR RULING NO. 007-58 The Regional Director B.I.R. Regional District No. 6 Naga City S i r : This is with reference to your query regarding the right of the Government to collect delinquent taxes from government employees by garnishing their salaries. The consensus is that money in the hands of public officers, although it may be due government employees, is not liable to the creditors of said employees and may not, therefore, be garnished. So long as money is in the hands of a disbursing officer, it remains the money of the State, as if it had not been drawn from the treasury. However, under Civil Service Rules wilful failure to pay just debts is considered sufficient cause for the removal, demotion, or reduction in salary or rank of any government officer or employee or the imposition of other administrative penalties. cdt Very truly yours, (SGD.) JOSE ARAAS Collector of Internal Revenue