Surcharging 1961 and 1962 Residence Tax Certificates with 1963

December 7, 1962 REVENUE MEMORANDUM ORDER NO. 66-62 SUBJECT : Surcharging 1961 and 1962 Residence Tax Certificates with 1963 TO : All Collection Agents and/or Collection Clerks and Others Concerned In order to forestall late issuance of residence tax certificates which might arise from late delivery of 1963 Residence Tax Certificates, and pending the receipt of the same, Collection Agents and/or Collection Clerks, and others concerned are hereby authorized to surcharge their old stock of 1961 and 1962 residence tax certificates in their possession for issuance in 1963 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 1961 and 1962 residence tax certificates that were surcharged with 1963. cdtech Compliance with this Revenue Memorandum Order is enjoined. (SGD.) JOSE B. LINGAD Acting Commissioner of Internal Revenue