BIR Ruling
BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • May 9, 1974
Full text
May 9, 1974 Mr. S.B. Agudo Certified Public Accountant Suite 205. Puzon Bldg. E. Rodriguez Sr. Corner Gilmore Ave. Quezon City S i r : In reply to your letter dated January 29, 1974, I have the honor to inform you that, even if the books of accounts and other records of a taxpayer are exempt from examination on the ground that the taxpayer has availed of the amnesty under Presidential Decree No. 23, as amended, said books and records should still be kept within the five-year period prescribed by Section 337 of the Tax Code. Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue TAN-1601-593-5 "TAXPAYERS SHOULD INDICATE THEIR TAN IN ALL COMMUNICATIONS TO THE BIR."
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