BIR Ruling No. 027-65
BIR Ruling No. 027-65 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Apr 19, 1965
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April 19, 1965 BIR RULING NO. 027-65 Mr. Lope C. Abrazaldo President, Association of Barrio Councils Santa Cruz, Laguna S i r : In reply to your letter dated February 7, 1965, I have the honor to inform you that barrio captains and members of the barrio councils who are exempt from the residence tax by virtue of Section 4(f) of Commonwealth Act No. 465, as amended, are not issued residence certificates. A residence certificate is a mere evidence of payment of the tax. That is why it is issued only to a person who pays the tax. In the certificates of oaths executed by persons exempt from the tax the fact of exemption as well as the basis thereof will simply have to be indicated in the document. At any rate, a residence certificate may be issued to a person not liable to the payment of the residence tax upon payment of P.20. (Section 3, C.A. 465) Very truly yours, (SGD.) BENJAMIN N. TABIOS Acting Commissioner of Internal Revenue
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