Immediate Collection of Internal Revenue Taxes

February 6, 1959 BIR RULING NO. 064-59 2nd Indorsement Respectfully returned to the Regional Director, B.I.R. Regional District No. 6, Naga City. prcd The fixed tax, sales tax and surcharge due from Mr. Felix Gaerlan, Daet, Camarines Norte, for the years 1951 and 1952, which are now the subject matter of a court litigation in C.T.A. Case No. 615, entitled "Felix Gaerlan vs. Melecio R. Domingo, in his capacity as Acting Commissioner of Internal Revenue, "may be collected immediately, notwithstanding the pendency of the aforesaid court case. On this point, the second paragraph of Section 11 of Republic Act No. 1125 provides: "No appeal taken to the Court of Tax Appeals from the decision of the Collector of Internal Revenue . . . shall suspend the payment, levy, distrain, and/or sale of any property of the taxpayer for the satisfaction of his tax liability as provided by existing law: Provided , however , that when in the opinion of the Court the collection by the Bureau of Internal Revenue . . . may jeopardize the interest of the Government and/or the taxpayer the Court at any stage of the proceeding may suspend the said collection and require the taxpayer either to deposit the amount claimed or to file a surety bond for not more than double the amount with the Court." As a general policy, considering the dire need for the immediate collection of taxes and in the absence of any legal impediment, the immediate collection of internal revenue taxes shall be pursued, notwithstanding an appeal taken to the Court of Tax Appeals. In such cases, no previous instruction from the National Office is necessary. LLpr (SGD.) JOSE ARAAS Commissioner of Internal Revenue