BIR Ruling No. 099-63
BIR Ruling No. 099-63 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Dec 16, 1963
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December 16, 1963 BIR RULING NO. 099-63 3rd Indorsement Returned to the Regional Director, BIR Regional District No. 7, Cebu City, the within papers bearing in Resolution No. 14 of the Municipality of Candijay, Bohol, with the following comment. cdpr Republic Act No. 1294 which provides for the collection of P.10 artesian wells fee for every purchaser of Residence Certificate Class A in every city, municipality or municipal district where there are artesian wells, merely designates who are liable to pay said fee. BIR Collection Agents are not authorized to collect said fees as they are not internal revenue taxes. Municipal Treasurers are responsible for the collection of the artesian wells fee and for the issuance of the corresponding receipts to the taxpayers concerned. (See Section 3, Republic Act No. 1294) Be guided accordingly. llcd (SGD.) RAMON T. OBEN Acting Commissioner of Internal Revenue
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