BIR Ruling No. 447-61
BIR Ruling No. 447-61 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Dec 26, 1961
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December 26, 1961 BIR RULING NO. 447-61 Reference is made to Resolution No. 10, series of 1960, of the Municipal Council, that locality, requesting this Office to give authority to municipal officials or employees to collect taxes and issue receipts therefor from retailers, wholesalers and owners of other business establishments for the reason that due to lack of personnel the municipal treasurer's office has had the least time collect said taxes. LLpr In answer thereto, I have the honor to inform you that under Republic Act No. 2655 which took effect only on July 1, 1960, the duty of collecting national internal revenue is now reposed exclusively in the collection agents of the Bureau of Internal Revenue. In view of the foregoing, the request cannot be granted. cdt
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