BIR Ruling No. 337-61
BIR Ruling No. 337-61 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Sep 7, 1961
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September 7, 1961 BIR RULING NO. 337-61 The Philippine Manila Chinese Sari-Sari Store Association 2nd Floor, 953 Magdalena St. Manila Gentlemen : On the supposition that certain persons who searched the business establishments of some of the members of your association for "cigarettes without internal revenue stamps" are agents of this Bureau, you inquired whether or not the said search can be done without a search warrant. In answer, please be informed that any internal revenue officer may, in the discharge of his official duties, search even without a search warrant any house, building, or place to examine, discover or seize illicit articles subject to specific tax if he believes upon reasonable grounds that such articles are being produced or kept in said places (Sec. 167, Tax Code). cdta Very truly yours, (SGD.) MELECIO DOMINGO Commissioner of Internal Revenue
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