BIR Ruling
BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Feb 24, 1972
Full text
February 24, 1972 Messrs. Ross, Salcedo, del Rosario Bito and Misa Attorneys-at-Law P. O. Box 781 Manila Gentlemen : This refers to your letter dated February 16, 1972 requesting information as to whether or not your client, Lykes Lines Agency, Inc. a foreign corporation licensed to do business in the Philippines but which ceased operations and closed its office in Myers Bldg., Port Area, Manila, is required to file the tax census statement. In reply, I have the honor to inform you that considering that your client had ceased to be a resident foreign corporation doing business in the Philippines at the time the tax census statement is required to be filed, it is the opinion of this Office that it is no longer required to file the said statement. Very truly yours, MISAEL P. VERA Commissioner of Internal Revenue
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