BIR Ruling

May 26, 1975 The Knox Shoe Factory 225-227 N. Domingo, San Juan Rizal Attention: ( Mrs .) Pilar M . Delfino Controller Gentlemen : This refers to your letter dated November 11, 1974 requesting information as to whether or not you can still be investigated in connection with your claim for refund of excess quarterly income tax payments in 1972 inspite of your having availed of the tax amnesty under Presidential Decree No. 157. In reply, I have the honor to inform you that the immunity afforded by the aforecited Decree does not cover claims for refund/tax credit of overpaid and erroneously paid taxes. It is a well-settled rule in this jurisdiction that when a taxpayer files a claim for recovery of taxes the burden of proof is on him to show that the taxes he paid have been erroneously or illegally collected (Interprovincial Autobus Co., Inc. vs. Collector of Internal Revenue, G.R. L-6741, January 31, 1956). Accordingly, the presentation of your business records and their examination by our revenue officers to determine the legality of your claim is necessary. cdta Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue TAN-1601-593-5 "TAXPAYERS SHOULD INDICATE THEIR TAN IN ALL COMMUNICATION TO THE BIR."