Commissioner of Internal Revenue is Not Empowered to Deputize Non-Employees to Enforce Internal Revenue Laws
BIR Ruling No. 470-60 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Oct 31, 1960
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October 31, 1960 BIR RULING NO. 470-60 The Municipal Secretary Municipality of Labo Province of Camarines Norte S i r : This has reference to the request of the Municipal Council of Labo, Camarines Norte, embodied in its Resolution No. 709, to authorize the Chairman of the Committee on Ways and Means of the said Council to exercise authority to apprehend violations of internal revenue laws in the said municipality. In reply, I have the honor to inform you that the Commissioner of Internal Revenue is not empowered to deputize non-employees of the Bureau of Internal Revenue to enforce internal revenue laws. cdta In view thereof, your request is hereby denied. Very truly yours, MELECIO R. DOMINGO Commissioner of Internal Revenue
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