Use of the New Tax Account Number
BIR Ruling No. 119-81 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Jul 23, 1981
Full text
July 23, 1981 BIR RULING NO. 119-81 325 000-00 119-81 National Wages Council 4th Floor Phoenix Bldg. Intramuros, Metro Manila Attention: Rachel E . Fidelino Executive Director Gentlemen : This refers to your letter dated May 5, 1981 requesting information on whether the National Wages Council should use the Tax Account Number of the defunct Wage Commission. It is represented that the Wage Commission in the Ministry of Labor had been abolished and a New Office (the National Wages Council) has been created under the Office of the President, pursuant to Executive Order No. 614 dated August 18, 1980; and that the National Wages Council absorbed its appropriation, personnels, records and others. In reply, I have the honor to inform you, that since the Wage Commission in the Ministry of Labor had been abolished, the legal personality of said Commission had also ceased to exist. Therefore, a new Tax Account Number must be secured for the National Wages Council pursuant to Section 325 of the Tax Code of 1977, as amended. cd Very truly yours, RUBEN B. ANCHETA Acting Commissioner
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