Issuance of the "Order of Payment"

January 7, 1960 BIR RULING NO. 021-60 The City Treasurer M a n i l a S i r : In your letter dated July 14, 1959, you requested information as to whether or not your Office could still issue the "order of payment" whenever a taxpayer tenders payment of internal revenue taxes at your Office, considering the provisions of the Provincial Circular (unnumbered) issued by the Department of Finance dated June 10, 1959. We understand that the said "order of payment" is issued in accordance with your office procedure in the collection of taxes and that the same is based on the return or date submitted to your office by the taxpayer at the time he tenders payment of taxes. This "order of payment" is, therefore, routinary or procedural in nature merely intended to facilitate collection of taxes but not to assess. Accordingly, we believe and so hold that the said "order of payment" is not an assessment in the true sense. Hence, your Office may continue issuing the order in question as the same does not come within the purview of the aforestated Circular. LLjur Very truly yours, MELECIO R. DOMINGO Commissioner of Internal Revenue