BIR Ruling
BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Sep 16, 1971
Full text
September 16, 1971 Philippine Broadcasters Association P. O. Box 2789 Manila Gentlemen : This refers to your letter dated June 19, 1971 requesting reconsideration of the ruling contained in Revenue Memorandum Circular No. 4-71 dated February 8, 1971 which revoked General Circular No. V-334 dated April 12, 1961. You also suggested that the latter circular be reinstated. In reply thereto, I have the honor to inform you that as stated in Revenue Memorandum Circular No. 4-71, the ruling contained in General Circular No. V-334 has no legal basis and is, therefore, erroneous. Accordingly, this Office regrets that your request cannot be granted and prefers that the legality of the ruling contained in Revenue Memorandum Circular No. 4-71 be tested in court. acd Very truly yours, MISAEL P. VERA Commissioner of Internal Revenue
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