BIR Ruling

December 17, 1973 2nd Indorsement Returned to the Chief, Withholding Tax Division, the within papers bearing on her inquiry whether or not a replacement check in the amount of P4.15 can be drawn in favor or Mr. Santiago Babasa originally payable to Miss Rosalia Babasa but was cancelled for the reason that the payee is already dead. acd It appears that Mr. Santiago Babasa is the only secondary forced heir of the deceased Rosalia Babasa who died single as per affidavit of the father who only can inherit. (Article 887, New Civil Code). Such being the case, a replacement check can be drawn in favor of Mr. Santiago Babasa in the sum of Four Pesos and Fifteen Centavos (P4.15) only. aisadc (SGD.) MISAEL P. VERA Commissioner of Internal Revenue TAN-1601-593-5 "TAXPAYERS SHOULD INDICATE THEIR TAN IN ALL COMMUNICATIONS TO THE BIR."