General Letter No. 87 (of the Director of Public Schools) Does Not Violate the Residence Tax Law

September 6, 1960 BIR RULING NO. 394-60 The Provincial Treasurer Romblon, Romblon S i r : Reference is made to your letter dated July 28, 1960, quoting therein the letter to you dated June 1, 1960 of the Division Superintendent of Schools, that province, which is as follows: "I have the honor to furnish you with a copy of General Letter No. 87 dated May 19, 1960. Paragraph 1(8) of this letter requires all pupils to present the residence certificate A of their parents upon enrolment. To carry out this instruction, it would seem necessary that representatives of the municipal treasurers be available in the barrios to facilitate the purchase of residence certificates by parents. "It will be appreciated therefore, if your municipal treasurers can be advised to this effect." You now request opinion whether or not General Letter No. 87 (of the Director of Public Schools) violates the Residence Tax Law. In answer thereto, I have the honor to inform you that a person who is not subject to the residence tax pursuant to section 1, or is exempt therefrom in accordance with section 4, of the Residence Tax Law need not exhibit a residence certificate on any of the occasions enumerated in section 6 of said law. Such being the case, it is believed that the requirement embodied in General Letter No. 87 regarding the exhibition of residence certificates should be taken to mean as applicable only to those parents of school children who fall under section 1 of the Residence Tax Law and are not embraced within the exemptions provided in section 4 thereof. lexlib Very truly yours, (SGD.) MELECIO R. DOMINGO Commissioner of Internal Revenue