Skip to main content

BIR Ruling

BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Jul 7, 1970

Full text

July 7, 1970 Atty. Feliciano M. Pamintuan & Mr. Rufino P. Halili P. O. Box 1036 Manila Gentlemen : In reply to your letter dated December 9, 1969, I have the honor to inform you that Department of Finance Order No. 213 provides merely for procedural requirements to be complied with by taxpayers before any request for the reinvestigation of their tax liabilities is granted. As a general rule no reinvestigation will be granted unless the requirements of the Order are complied with. However, in meritorious cases, where there is reason to believe that the assessment is erroneous, reinvestigation is conducted even without compliance with the aforesaid requirements. cdti Very truly yours, MISAEL P. VERA Commissioner of Internal Revenue

Ask what this means for your situation

The assistant quotes the passage it relies on and links the source, so you can check every figure it gives you.