BIR Ruling

August 10, 1973 Mr. Nemesio G. Co 6th Floor, Federation Center Bldg. Muelle de Binondo Manila S i r : This refers to your letter dated August 10, 1973 stating as follows: "A taxpayer who is not legally married, has been erroneously deducting from her net income additional exemption for her children in her income tax returns for the last several years. After realizing her mistake, she avails the Presidential Decree No. 23 and 157, by declaring the over deductions in her amnesty tax returns and paid the amnesty taxes due therein. Could she still be required by the BIR to pay the deficiency taxes on those erroneous deductions?" In reply, I have the honor to inform you that the taxpayer involved in your inquiry is no longer liable to a deficiency tax on the erroneous deductions which she had already returned for amnesty under Presidential Decree No. 23, as amended. Very truly yours, MISAEL P. VERA Commissioner of Internal Revenue TAN 1601-593-5