Guidelines in issuance of Class "A" Residence Tax Certificates

January 31, 1972 REVENUE MEMORANDUM CIRCULAR NO. 03-72 TO: All Collection Personnel, Revenue Collectors, Cash Clerks and All Concerned Complaints have been received in this Office from time to time that Class "A" Residence Tax Certificates are being issued for the amount of P1.00 or for amounts in excess of P0.50 at Collection Agents' offices or outside. Sometimes, they are even issued at the City Hall or some government offices. This practice is illegal and must be stopped. The genuine Class "A" Residence Tax Certificate booklets can only be secured from Collection Agents, Cash Clerks and those who are authorized to issue the same, and if these genuine Class "A" Residence Tax Certificates are issued to somebody who is not a BIR employee, this could only be made possible thru the connivance of Collection Agents and Cash Clerks. The issuance of Class "A" Residence Tax Certificates at amounts in excess of P0.50 casts aspersions and creates a bad image for the Bureau of Internal Revenue. All Revenue Collectors and Cash Clerks and those in possession of Class "A" Residence Tax Certificate booklets are prohibited from issuing the same unless they are employees of the BIR. However, it has been our policy that in case of companies where there are many employees, we could send a representative to such offices to issue Class "A" & "B" Residence Tax Certificates, but the sending of the representative should be done by authority of the Regional Director or by the Revenue Operations Head (Collection). All concerned are enjoined to strictly follow our rules and regulations and violations thereof will be administratively dealt with. cdt MISAEL P. VERA Commissioner of Internal Revenue