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Issuance of Notice to the Bureau of Internal Revenue

OCA Circular No. 05-07 • Supreme Court Issuances • Office of the Court Administrator Circulars • Jan 24, 2007

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January 24, 2007 OCA CIRCULAR NO. 05-07 TO : All Judges and Clerks of Court of the Regional Trial Courts SUBJECT : Issuance of Notice to the Bureau of Internal Revenue It has come to the attention of the Court that in all cases of rehabilitation, insolvency, corporate dissolutions by judicial means and judicial settlements of estates of deceased persons, the Bureau of Internal Revenue is not notified of filing such petitions, thereby the interest of the government who has the first preference in the liquidations thereon are prejudiced. Henceforth, you are hereby directed to notify the Commissioner of the Bureau of Internal Revenue whenever a petition for the abovementioned cases is filed in your respective courts. Strict compliance herewith is hereby enjoined. January 24, 2007 (SGD.) CHRISTOPHER O. LOCK Court Administrator

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