BIR Ruling
BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Jul 6, 1973
Full text
July 6, 1973 The Register of Deeds Iba, Zambales S i r : I have the honor to inform you that the estate and inheritance taxes due on the transmission of the estate of the late Bernardo R. Elayda has been settled, the heirs of the deceased having availed of the amnesty (File No. 35-1-0700731-71) under Presidential Decree No. 23, as amended by Presidential Decree No. 67. A certification that the estate and inheritance taxes had been paid is, therefore, issued, as required by Section 104 of the Tax Code, as amended by Presidential Decree No. 69, in which case, any document transferring the real property left the deceased under original Certificate of Title No. 5157 which is located at Iba, Zambales, may now be registered. Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue TAN-1601-593-5 "TAXPAYERS SHOULD INDICATE THEIR TAN IN ALL COMMUNICATIONS TO THE BIR"
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