BIR Ruling
BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Feb 22, 1973
Full text
February 22, 1973 Mr. Manuel A. Chan Baybay, Leyte S i r : In connection with your attached letter dated January 30, 1973, requesting refund of the amount of P41.50 as overpayment of the income tax due from you involving the amount of P103.75, pursuant to Presidential Decree No. 68, please be informed that the said Decree which took effect on November 24, 1972 applies only to delinquent tax accounts in our Bureau which remain unpaid as of the date of the said Presidential Decree. Therefore, considering the full payment of the amount due from you as deficiency income tax on October 31, 1972, the said decree granting tax amnesty to delinquent taxpayers does not apply in the instant case. Very truly yours, (SGD.) VICENTE G. CALUAG, JR. Acting Regional Director Copy furnished: The Chief, Law Division Bureau of Internal Revenue Manila
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