Issuance of Instructions to the 6 Municipal Treasurers

February 17, 1958 BIR RULING NO. 138-58 Singer Sewing Machine Company P. O. Box 453 Manila Gentlemen : This is to acknowledge the receipt of your request dated January 9, 1958, for the issuance of instructions to the six municipal treasurers mentioned therein to the effect that the P20.00 paid by you as fixed tax each for your six business outlets for the 2nd semester of 1957 be made to include the 1st semester of 1958 and to inform you that your request, as framed, cannot be granted for the following reasons: a. The issuance by the municipal treasurers concerned of a privilege tax receipt for 1957 only was correct as the said municipal treasurers had no authority, even they desired, to collect the fixed tax for 1958 as it was not then due; b. Your letter is merely a request for the issuance of instructions to the municipal treasurers concerned and is not a request for refund or tax credit as contemplated under Section 209 of the National Internal Revenue Code. On the assumption, however, that you actually opened your outlets during the second semester of 1957 (which is a subject matter for prior investigation pursuant to a standing policy of this Office) you made an overpayment of P10.00 in each particular case which can be refunded or credited in your favor only upon your compliance with the requirement mentioned above. cdll Very truly yours, (SGD.) MELECIO R. DOMINGO Deputy Commissioner of Internal Revenue