BIR Ruling No. 408-61
BIR Ruling No. 408-61 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Jan 1, 1961
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No date supplied BIR RULING NO. 408-61 In reply to your letter . . . , I have the honor to inform you that in accordance with Opinion No. 69 (series of 1959) of the Secretary of Justice, published in General Circular No. V-289 dated May 8, 1959, negotiable certificates of indebtedness issued to a person other than the original back pay owner himself cannot be applied in payment of internal revenue taxes. Under Republic Act No. 304, the back pay of a pre-war government employee can be applied to the payment of his own taxes only. llcd
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