BIR Ruling

January 31, 1974 1st Indorsement Returned to the Regional Director, Revenue Region No. 12, Tacloban City, his letter dated August 9, 1973 bearing on the case entitled "Republic of the Philippines vs. Andres Pacate", filed by that Office in the Municipal Court of Sogod, Southern Leyte, for collection of Taxes in the total sum of P5,367.56 for the years 1966 to 1968, inclusive. acd As represented defendant/taxpayer paid the amount of P2,485.55 on January 23, 1973, pursuant to Presidential Decree No. 58. Said payment was later on found short by P1,034.99 which deficiency the taxpayer paid on July 11, 1973 after notification. From the foregoing facts, this Office believes that the taxpayer has substantially complied with Presidential Decree No. 68 and, therefore, he is already relieved of any criminal or administrative liability insofar as said tax liability is concerned. cdt Please be guided accordingly. (SGD.) MISAEL P. VERA Commissioner of Internal Revenue TAN-1601-593-5