BIR Ruling

August 31, 1976 Disclosure of Income Violation of Sec . 347 This refers to your letter dated March 11, 1976, requesting information whether Mr. X of Metro Manila has paid the 2% common carrier's tax due from him. In reply, I have the honor to inform you that this Office has caused the immediate verification as to whether the taxpayer has paid the correct amount of percentage taxes due from him as common carrier, taking into consideration the information in your letter under reply. All the verification disclosed that percentage taxes are due from the taxpayer, the corresponding assessment will be issued against him. In this connection, after the verification, this Office will inform you as to whether the taxpayer paid the taxes due from him. However, this Office cannot disclose to you actual amount, of taxes he has paid in view of the prohibition prescribed by Section 347 of the Tax Code. cdtech