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BIR Ruling

BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Jan 22, 1973

Full text

January 22, 1973 Mr. Pedro S. Visperas Salisay, Dagupan City S i r : In reply to your letter to the Department of Public Information dated January 3, 1973 which was referred to this Office for clarification, I have the honor to inform you that Presidential Decree No. 68 which condones unpaid delinquent tax accounts amounting to P100.00 or less; and which grants partial amnesty to all delinquent tax accounts which remain unpaid involving an amount exceeding P100.00, does not include delinquent realty taxes under the Assessment Law. aisa dc Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue

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