BIR Ruling No. 104-61
BIR Ruling No. 104-61 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Apr 7, 1961
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April 7, 1961 BIR RULING NO. 104-61 Mr. Emilio A. Angala Actg. Asst. Provincial Treasurer Iba, Zambales S i r : In reply to your letter dated January 26, 1961, I have the honor to inform you that if it is already on record that an employee has paid his residence taxes, he should no longer be required to present his residence certificate in the subsequent payment of his salaries. prll Very truly yours, (SGD.) MELECIO R. DOMINGO Commissioner of Internal Revenue
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