Application for the Registration for the Business Name "BIR Thirty-Niner, Inc."

September 7, 1960 BIR RULING NO. 391-60 The Director Bureau of Commerce M a n i l a Attention : Ireng V . Diaz Acting Chief, Trade Regulations Division S i r : In connection with the application for the registration for the business name "BIR Thirty-niner, Inc." which referred to this Office for an opinion as to whether private parties can be allowed to use the initials of the Bureau of Internal Revenue in their transaction with the public, I have the honor to inform you that there is no provision in the National Internal Revenue Code prohibiting or penalizing the use of the initials of the Bureau of Internal Revenue. However, this name is the property of this Office and the same cannot be appropriated without consent. Since the use thereof by a private organization might mislead the public, it is requested that the registration of said name be denied. aisadc Very truly yours, MELECIO R. DOMINGO Commissioner of Internal Revenue