Giving Publicity to Section 3 of Commonwealth Act No. 465, Otherwise Known as the Residence Tax Law, Regarding the Issuance of a Residence Certificate to any Person or Corporation Not Liable to the Payment of the Residence Tax Upon Payment of Twenty Centavos

February 1, 1967 REVENUE MEMORANDUM CIRCULAR NO. 15-67 SUBJECT : Giving Publicity to Section 3 of Commonwealth Act No. 465, Otherwise Known as the Residence Tax Law, Regarding the Issuance of a Residence Certificate to any Person or Corporation Not Liable to the Payment of the Residence Tax Upon Payment of Twenty Centavos TO : Revenue Collectors, Cash Clerks and Others Concerned It has come to the attention of this Office that some Revenue Collectors, Cash Clerks and others concerned have been requiring individuals and entities, who are not subject to the payment of the residence tax, to pay not only the basic residence tax of fifty centavos (P0.50) or five pesos (P5.00), as the case may be, but also the 25% surcharge where payment is made after April 30. Collecting the residence tax from those not liable thereto is a clear indication of ignorance of the Residence Tax Law which revenue collectors, cash clerks and others concerned should know by heart. In view thereof, all concerned are exhorted not to collect the residence tax from any person or entity not liable thereto and to issue to such person or entity a residence certificate upon request therefor and payment of twenty centavos (P0.20) in accordance with the following provision of Section 3 of Commonwealth Act No. 465 (Residence Tax Law), as amended: "Sec. 3. Residence Certificates . A residence certificate shall be issued to every person or corporation upon payment of the residence tax. A residence certificate shall also be issued to any person or corporation not liable to the payment of the residence tax upon payment of twenty centavos. xxx xxx xxx" Strict compliance herewith is enjoined. cdpr (SGD.) MISAEL P. VERA Commissioner of Internal Revenue APPROVED: (SGD.) EDUARDO Z. ROMUALDEZ Secretary of Finance