BIR Ruling

March 6, 1972 Mr. Orestes V. Datu Collection Agent Bacolor, Pampanga S i r : This refers to your request for information on a query stated as follows: "It is noticed in the new BIR forms 1701 and 1701-A that there is no Jurat, unlike in the old forms, there is a Jurat where the statements made in the Individual Income Tax Returns are made under oath. For purposes of clarification and in the due execution of the new BIR forms 1701 and 1701-A, shall I proceed without the Jurat or to supply the Jurat under the signature of the Taxpayers wherein the statements are to be made under oath?" In reply, you are informed that Section 50 of the Tax Code, before its amendment by Republic Act No. 6110, provides that an internal revenue officer shall require every income tax return to be verified by the oath of the party rendering it. After the amendment, the said provision now states that "the income tax return shall contain a declaration that the taxpayer or his authorized representative made it under the penalties of perjury." In other words, it is no longer required to have a jurat in the income tax returns filed by taxpayers wherein the statements are to be made under oath. Very truly yours, MISAEL P. VERA Commissioner of Internal Revenue