BIR Ruling No. 104-62

September 10, 1962 BIR RULING NO. 104-62 Mr. Roberto A. Espos Municipal Treasurer Borugo, Leyte S i r : In connection with your query of March 30, 1962, I have the honor to inform you that municipal treasurers are no longer authorized to administer oaths or sworn statements of assets, income and liabilities, income tax returns and other matters within the jurisdiction of the Bureau of Internal Revenue, Section 16 of Commonwealth Act No. 466, otherwise known as the National Internal Revenue Code, from where they previously derived such power has been repealed by Section 5 of Republic Act No. 2655 which provides thus "Any and all reference in the National Internal Revenue Code to the Provincial and city treasurers and their deputies, their functions and duties in connection with internal revenue shall from the approval of this Act be deemed to refer to the collection agents of the Bureau of Internal Revenue." casia Very truly yours, JOSE B. LINGAD Acting Commissioner of Internal Revenue