Surcharging 1964 and 1965 Residence Certificates (Classes "A", "B", "C", and "C-1") with 1966

September 28, 1965 REVENUE MEMORANDUM CIRCULAR NO. 32-65 SUBJECT : Surcharging 1964 and 1965 Residence Certificates (Classes "A", "B", "C", and "C-1") with 1966 TO : All Revenue Collectors and/or Cash Clerks and Others Concerned In order to forestall the late delivery of 1966 Residence Certificates, (Classes "A", "B", "C" and "C-1") and pending the receipt of the same, Revenue Collectors and/or Cash Clerks, and others concerned are hereby authorized to surcharge their old stock of 1964 and 1965 residence certificates in their possession for issuance in 1966 before the receipt of the 1966 Residence Certificates in order not to hamper the collection of tax from this source. For auditing and for records purposes, this Office, as well as the Provincial or City Auditor, as the case may be, shall be furnished with a statement of the classes and serial numbers of the 1964 and 1965 residence certificates that were surcharged with 1966. LLpr Compliance with this Revenue Memorandum Circular is enjoined. (SGD.) MISAEL P. VERA Acting Commissioner of Internal Revenue APPROVED: (SGD.) RUFINO G. HECHANOVA Secretary of Finance