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BIR Ruling

BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Apr 4, 1973

Full text

April 4, 1973 2nd Indorsement Returned to the Regional Director, Revenue Region No. 18, Davao City, with the information that Division Auditor Felix Belchez may be allowed to look into and/or copy the bouncing checks and the documents or records bearing on the tax liabilities paid with such checks, now being used as evidence in the criminal prosecution of Mr. Manuel Lim for non-payment of internal revenue taxes without violating Sections 347 and 349 of the Tax Code, as amended by Presidential Decree No. 69. In this connection, he is informed that the alleged letter request dated December 12, 1973 of Division Auditor Felix Belchez was never received by this Office. (SGD.) MISAEL P. VERA Commissioner of Internal Revenue

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