BIR Ruling No. 274-61
BIR Ruling No. 274-61 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Jul 19, 1961
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July 19, 1961 BIR RULING NO. 274-61 In answer to your letter inquiring whether or not a certain "Provincial Commercial Agent of the Bureau of Commerce" has authority to inspect books of accounts, please be informed that this Office exercises supervision and control over the official acts of its own personnel only. We cannot rule or otherwise decide whether or not the acts of employees of other government bureaus or offices such as the Bureau of Commerce are in accordance with their policies. We therefore advise you to submit your query to the Bureau of Commerce. LibLex We may state, however, that the power to inspect books of accounts for the purpose of internal revenue taxation is exclusively exercised by this Bureau.
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