Payment of Internal Revenue Taxes Even Without Previous Assessment
BIR Ruling No. 569-59 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Oct 28, 1959
Full text
October 28, 1959 BIR RULING NO. 569-59 The Provincial Treasurer Dumaguete, Negros Oriental S i r : In answer to your letter dated June 20, 1959, please be informed that deputy provincial treasurers can accept payments of the following internal revenue taxes even without previous assessment made by this Bureau, to wit: (1) income tax; (2) fixed and percentage taxes on business and occupation prescribed in Title V, Chapter I of the Tax Code except the advance sales and compensating taxes imported articles; (3) documentary stamp tax, Title VI; (4) mining taxes, Title VII; and, (5) miscellaneous taxes, Title VIII, all of the same Code. However, the rule that provincial or city treasurers and their deputies are not authorized to assess internal revenue taxes still stands. casia Very truly yours, (SGD.) MELECIO R. DOMINGO Commissioner of Internal Revenue
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