BIR Ruling
BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Jul 30, 1973
Full text
July 30, 1973 2nd Indorsement Returned to the Regional Director, Revenue Region No. 14, Bacolod City, with the information that the query contained in the basic letter of Revenue Examiner Ferollo B. Gagni of Revenue District No. 64, that City, is answered in the negative. Accordingly, persons who should have availed of the amnesty under Presidential Decree No. 53, as amended by Presidential Decree No. 80, but failed to do so, are still liable for the corresponding internal revenue taxes, even if they availed of the amnesty prescribed by Presidential Decree No. 23, as amended by Presidential Decree No. 67. (SGD.) MISAEL P. VERA Commissioner of Internal Revenue TAN 1601-593-5
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