BIR Ruling

March 31, 1975 2nd Indorsement Referred to the Regional Director, Revenue Region No. 6, Quezon City, thru the Tax Amnesty Implementation Officer, BIR, Manila, the within docket bearing on the internal revenue tax case of Mr. Filemon O. Aguila No. 6 Cabignayan St., Sta. Mesa Heights, Quezon City involving the sum of P5,128.16 as deficiency income tax for the year 1970. The said deficiency income tax assessment in the above amount is already covered by the Tax Amnesty availed by the subject taxpayer under Presidential Decree No. 370, it appearing that, although said assessment is dated December 28, 1973, the same was considered issued on February 7, 1974 which is the date of mailing to the taxpayer. It has been held that an assessment is deemed made when the notice to that effect is released, mailed or sent to the taxpayer for the purpose of giving effect to the assessment. (Republic vs. De la Rama, 18 SCRA 861). Under Presidential Decree No. 370, the assessment notices issued as of December 31, 1973 are not covered by the amnesty prescribed therein. casia In view thereof, the taxpayer is already relieved of the foregoing assessment for having availed of the amnesty under Presidential Decree No. 370. Accordingly, steps should be taken by that Office towards the cancellation of the foregoing assessment. (SGD.) MISAEL P. VERA Commissioner of Internal Revenue TAN-1601-593-5