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BIR Ruling

BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Jun 29, 1973

Full text

June 29, 1973 Mr. Delfin N. Montano Sea Breeze, Caridad Cavite City S i r : In reply to your letter dated June 22, 1973, I have the honor to inform you that this office interposes no objection that you maintain bank accounts with the Dai-ichi Kangyo Bank, Ltd. (Marunauchi Branch) in Tokyo, Japan to enable you to service the requirements of you property at Yokohama Perfecture, Japan. In this connection, if, as represented in your letter of March 27, 1973, the aforesaid foreign bank deposit is not a part of your previously untaxed income declared under BIR Form No. 1745 filed by you in compliance with Presidential Decree No. 23, as amended, the same need not be repatriated and deposited with any bank in the Philippines. Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue TAN-1601-593-5

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