Refund of the Alleged Erroneously Paid Occupation Tax

February 26, 1959 BIR RULING NO. 115-59 Mr. Mario F. Clutario 1255 Santiago St., Paco Manila S i r : This is in connection with your letter dated February 10, 1959, wherein you requested the refund of the sum of P175.00, representing the occupation tax due from you from the second quarter of 1950 to 1953 and which you alleged to have been erroneously paid by you. It appears that you executed and application for backpay certificate of indebtedness in the aforesaid amount of P175.00, which you intended to be applied in payment of the aforesaid tax. However, it appears that the backpay certificate indebtedness therefor has not as yet been issued. cdti In reply thereto, I have the honor to inform you that your aforesaid claim for refund cannot be considered by this Office as it has no basis, it appearing from our records that the aforesaid amount of P175.00 has not as yet been paid. It may be informed in this connection that internal revenue taxes intended to be paid with backpay cannot be considered paid until and unless the certificate of indebtedness is issued by the Treasurer of the Philippines, assigned by the backpay owner and duly accepted by the Commissioner of Internal Revenue. Furthermore, assuming arguendo that your application for backpay certificate of indebtedness can now be considered as payment, refund, as requested by you, by cancellation of the application for backpay certificate of indebtedness, cannot be granted as you are subject under the law for the payment of the sum of P175.00 as occupation tax from the second semester of 1950 to 1953. Very truly yours, (SGD.) JOSE ARAAS Commissioner of Internal Revenue