BIR Ruling
BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Nov 14, 1966
Full text
November 14, 1966 2nd Indorsement Returned to the Regional Director, BIR Regional District No. 3 San Fernando, Pampanga, the within letter of Actg. Asst. Director Leonardo C. de Leon of the NBI dated November 3, 1966, with the information that the request contained therein could not be granted pursuant to Section 347 of the Tax Code, it appearing that no actual case has been filed in court against the taxpayer whose income tax returns the NBI seek to obtain; and it appearing further that the request was signed only by the Actg. Asst. Director and not the Director, and that the request does not specify in detail the reason for obtaining the certified true copies of the returns. Be guided accordingly. LLpr (SGD.) MISAEL P. VERA Commissioner of Internal Revenue
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