Filing of the Tax Census Statements

November 19, 1958 BIR RULING NO. 681-58 The District Superviso r of Public Schools Maddela-Aglipay District Maddela, Nueva Vizcaya S i r : With reference to your letter of the 15th ultimo, requesting information on Municipal Ordinance No. 1, series of 1957, of the Municipality of Maddela, that province, insofar as it affects the filing of the tax census statements, I have the honor to inform you that, as the fee of P1.00 mentioned therein had been collected pursuant to a municipal ordinance, the same has, on even date, been forwarded to the Honorable, the Secretary of Finance, Manila, who has jurisdiction over the matter. Please be further informed that, since Section 1 of Republic Act No. 2070, otherwise known as the Tax Census Law, specifically provides that the filing of the Tax Census statements shall be without charge, this Office is of the opinion that said statements may be sworn to before any person authorized by law to administer oaths free of charge, except when such person is a notary public engaged in private practice. Municipal mayors and treasurers are persons authorized by law to administer oaths. aisadc Very truly yours, (SGD.) MELECIO R. DOMINGO Acting Commissioner of Internal Revenue