BIR Ruling

February 14, 1973 Mr. Felix A. Sales 1443-A Kalimbas Street Santa Cruz, Manila S i r : This refers to your letter dated October 30, 1972 requesting information whether your son, Mr. Felix H. Sales Jr. who just came home as a returned scholar of the Goethe-Institut, Munich, West Germany, last August 8, 1972 should file a statement of income and asset under the Tax Census Law. As represented your son left the country on a scholarship grant of the Goethe-Institut last April 3, 1970; that his said scholarship lasted for 28 months from April 13, 1970 to August 8, 1972; that he failed to comply with the requirement of the Tax Census Law, because he was then already out of the country; that he had nevertheless filed his statement of Assets and Liabilities for the Fiscal Year 1969, as required by the Philippine Science High School, Diliman, Quezon City, as a part time teacher of German, as Instruction Specialist I (1968-1969 and 1969-1970). In reply, I have the honor to inform you that considering the foregoing circumstances, your son should file a statement of income and asset on or before April 15, 1973, pursuant to Section 1, Republic Act No. 2070, as amended by Republic Act Nos. 2212 and 5268. Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue