Accepting money seized or confiscated in gambling places and issuing B.I.R. official receipt therefor

December 15, 1969 REVENUE MEMORANDUM ORDER NO. 04-70 SUBJECT : Accepting money seized or confiscated in gambling places and issuing B.I.R. official receipt therefor There is information that the Bureau has been receiving claims from persons who are asking for refund of amounts representing illegally seized or confiscated money in gambling places during raids conducted by peace officers and that seized or confiscated amounts are usually turned over to collection agents who are said to issue Revenue Official Receipts therefor. For the information and guidance of those concerned, seized or confiscated money from gambling places do not constitute internal revenue taxes. In view thereof, collection agents are instructed to desist from accepting or receiving seized or confiscated amounts. In no case must B.I.R. official receipts to acknowledge the receipt of such amounts be issued, as there is no legal basis to justify so. Strict compliance hereof is enjoined. This Order takes effect immediately. MISAEL P. VERA Commissioner of Internal Revenue