BIR Ruling No. 253-61
BIR Ruling No. 253-61 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Jul 28, 1961
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July 28, 1961 BIR RULING NO. 253-61 The Acting Executive Director Rice and Corn Board Manila Attention : Chief, Field Enforcement Division S i r : In answer to your letter dated June 20, 1961, I have the honor to inform you that outside of the City of Manila, the regional directors and provincial revenue officers, this Office, have the authority to issue tax clearance certificates in favor of alien rice and corn merchants. However, in cases where the regional director and the provincial revenue officer have the same station town or city, only the former can issue said certificates. Deputy provincial treasurers have no authority to issue those certificates, nor any other kind of tax clearance certificate. cdll Very truly yours, (SGD.) MELECIO R. DOMINGO Commissioner of Internal Revenue
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