Whether Collection Agents of the BIR are Authorized to Accept the Registration of Business Name or Style of Taxpayers

November 15, 1966 BIR RULING NO. 058-66 Mr. Benjamin Esconde 381 Concepcion Street Malabon, Rizal S i r : This refers to your letter dated August 29, 1966 requesting for a ruling as to whether or not collection agents of this Bureau are authorized to accept the registration of business name or style of taxpayers under Section 203 of the Tax Code. In reply thereto, I have the honor to inform you that, while Section 203 of the Tax Code provides that registration shall be made with the provincial revenue officers (now chief revenue officers), nevertheless, registration maybe made with the collection agent in municipalities other than those where the chief revenue officers hold office. Registration made in the offices of the collection agents are deemed made with the chief revenue officers under whose inspection districts they belong. The collection agents must transmit to their respective chief revenue officers the fact of registration with all pertinent information. casia Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue