BIR Ruling

September 25, 1973 The Municipal Council Pagudpud, Ilocos Norte Gentlemen : This refers to Resolution No. 83 passed by that Municipal Council on September 3, 1973 requesting this Office to make strong representations with the President of the Philippines to exempt real property owners whose income are less than P1,800 from the payment of the P10.00 amnesty tax for each year of failure to file an income tax return, as required by Presidential Decree No. 213. It is claimed that the property owners were ignorant of the provisions of the Tax Code which requires them to file income tax returns even if their income is less than P1,800 a year. In reply, I regret to inform you that this Office is not inclined to give due course to your request considering that the above requirement applies to all real property owners irrespective of the amount of their income. 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."