BIR Ruling No. 277-61

August 4, 1961 BIR RULING NO. 277-61 In connection with your letter . . . , you are hereby informed as follows: Section 2 of Republic Act No. 2070, approved June 10, 1958, otherwise known as "An Act to Provide for National Tax Census", provides, quote: cdta "Each city or municipal treasurer and Regional Director shall keep and maintain an appropriate national tax register of the persons residing in his jurisdiction based upon the data and information given in the statement required in section one hereof. The register should also show at any time the taxes due and taxes paid by the taxpayer concerned. The national tax register shall be revised and kept up to date as verification, investigation or additional information may disclose or require. It shall be available for use by an internal revenue or other tax collecting officer as aid in the collection of taxes." Section 5 of Republic Act No. 2655, approved June 10, 1960, provides, quote: "Any and all reference to the National Internal Revenue Code to the provincial and city treasurers and their deputies, their functions and duties in connection with internal revenue shall from the approval of this Act be deemed to refer to the collection agents of the Bureau of Internal Revenue." The amendment to Section 6 or the National Internal Revenue Code and the repeal of Section 7 of the same Code by Section 5 of Republic Act No. 2655 is also an amendment by implication to Section 2 of Republic Act No. 2070. This is for the reason that the functions and duties imposed on city and municipal treasurers by Section 2 of Republic Act No. 2070 in connection with the keeping and maintenance of an appropriate national tax register has reference to their functions and duties as deputies of the Collector of Internal Revenue (now Commissioner) for the collection of internal revenue taxes. All references in Section 2 of Republic Act No. 2070 to city and municipal treasurers may now properly be considered to refer to collection agents. cdtech