BIR Ruling

August 14, 1967 International Harvester Macleod, Inc. 744 Marques de Comillas, Manila Gentlemen : This refers to your letter dated August 9, 1967, requesting the issuance of a certificate by this Department, pursuant to the requirements of Administrative Order No. 66 dated June 26, 1967, of the President bearing on tax cases against you pending in court in connection with your participation in public biddings in the Bureau of Supply Coordination. LexLib It is hereby certified that, as per certification of the Commissioner of Internal Revenue dated August 4, 1967, you have an unpaid internal revenue tax liability in the amount of P532,448.37 representing deficiency sales tax, surcharge and compromise penalty for the years 1957 to 1959; that as per letter to you dated August 3, 1967 of the Acting Deputy Commissioner of Internal Revenue you have a pending protested tax liability in the amount of P89,368.16 as of said date; that as per certification dated August 9, 1967 of the Collector of Customs, South Harbor, you have an outstanding account in the amount of P21,732.00 in tonnage dues as of said date with the Port of Manila; and that as per affidavit executed on August 14, 1967, by your attorney and corporate secretary, your tax cases pending in the Court of Appeals as C.T.A. Cases Nos. 1420 and 1727 refer to berthing fees paid by you but protested and appealed to the said court and therefore, they do not involve tax liabilities on your part. You are therefore, required to file a bond with the Bureau of Internal Revenue in an amount equivalent to the tax sought to be collected from you in the total sum of P621,816.53, and with the Bureau of Customs in the amount of P21,732.00 which is equivalent to your outstanding account in said Office. Evidence of the filing of such bonds should be presented to the Bureau of Supply Coordination in connection with your participation in public biddings. Very truly yours, (SGD.) EDUARDO Z. ROMUALDEZ Secretary