Application of Back Pay Certificate
BIR Ruling No. 103-59 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Feb 25, 1959
Full text
February 25, 1959 BIR RULING NO. 103-59 Atty. Ruperto G. Viray 99 Heroes del 96 Caloocan, Rizal S i r : With reference to your letter, dated February 25, 1959, I have the honor to inform you that pursuant to Section 2 of Republic Act No. 304, a back pay certificate can only be applied in payment of, among others, taxes directly payable by the recipient thereof. Since you are a holder and a recipient of a Backpay Acknowledgment Certificate No. 52604 dated September 13, 1949 in the amount of P2,459.18, you may apply the same in payment of your privilege taxes due the Government. In the event, however, that your Backpay Certificate, as stated, is not enough to cover your taxes, you will have to pay the deficiency in cash. cdll Very truly yours, (SGD.) JOSE ARAAS Commissioner of Internal Revenue
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