BIR Ruling No. 057-62

February 19, 1962 BIR RULING NO. 057-62 1st Indorsement February 9, 1962 Returned to the Revenue Operations Head (Collection) the attached papers bearing on the basic letter of the City Auditor, Manila, dated December 11, 1961, with the information that while Section 5, Residence Tax Law, provides that the liability for residence taxes accrues on the first day of January of each year, yet the law and its implementing regulations do not prohibit the Commissioner or his deputies to issue residence tax certificates to any person who desires to secure the same prior to January first provided that the date of issue is not well in advance of said accrual date. However, the additional residence tax is based on the income and real property of the taxpayer at the end of the year and, therefore, the same can be paid accurately after the end of the year only. In view thereof, the Collection Agents of Manila should be instructed not to accept payments of additional residence tax prior to its accrual date. cdll MELECIO R. DOMINGO Commissioner of Internal Revenue