BIR Ruling No. 093-63

December 6, 1963 BIR RULING NO. 093-63 2nd Indorsement Respectfully returned to the Honorable, the Auditor General, the herein papers bearing on the letter of Mr. Pet. P. Vellejo, with the following comment of requested. llcd Postal money orders may be accepted by this Bureau for payment of say internal revenue tax due from a taxpayer. However, the same shall not be considered as final payment until it shall have been encashed or verified to be backed-up with corresponding cash deposit with the Bureau of Posts. A postal money order which is dated on the last day of payment for taxes but received by this Bureau beyond the deadline fixed by law shall be considered be late payment, pursuant to Executive Order No. 92, series of 1927, quoted hereunder: LibLex "Upon the recommendation of the Insular Auditor and the Collector of Internal Revenue, concerned in by the Secretary of Finance, and pursuant to the pertinent provisions of law with regard to the payment of taxes, insular and local, all tax collectors are hereby enjoined to collect, conformably to law, the corresponding surcharge or statutory penalty incident to the late payment of any tax, insular or local. A taxpayer who makes a remittance through the mails of either money order, cash or check covering a tax due from him shall be considered delinquent and subject to the payment of the surcharge or statutory penalty hereinabove mentioned where it can not be proved that the remittance was deposited in the mails in ample time to reach the office of the tax collector on or before the close of office hours on the last day for payment of the tax." Attention is invited to the fact that the originals of the money orders were not attached to the basic letter of Dr. Vellejo when received by the Law Division. (SGD.) RAMON T. OBEN Acting Commissioner of Internal Revenue The above, ruling was duly signed by the Acting Commissioner of Internal Revenue On December 6, 1963.