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Non Re-Collection of the Embezzled Tax by an Unknown Employee

BIR Ruling No. 635-59 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Dec 2, 1959

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December 2, 1959 BIR RULING NO. 635-59 2nd Indorsement Returned to the Regional Director, Regional District No. 3, Manila, the papers bearing on the case of Mr. Robert O. Moe, with the information that while Mr. Moe's additional residence tax for 1954 may not be considered paid because of the embezzlement by an unknown employee of this Bureau of the remittance of P19.00, yet we should not re-collect said amount from him. However, the amount of P19.00 should be reimbursed by the person responsible for the loss and the same should be applied in payment of the tax. (SGD.) MELECIO R. DOMINGO Commissioner of Internal Revenue

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