BIR Ruling

July 14, 1975 Miss Cecilia A. Rabaya 110 M.H. del Pilar Street San Francisco del Monte Quezon City M a d a m : In reply to your letter dated February 3, 1975, I regret to inform you that your having availed of the tax amnesty granted under Presidential Decree No. 631 does not entitle you to the immunity from the investigation presently being conducted by Examiners Retronilo A. Gloria and Apolonio G. Santos of this Office. Our records show that as you are being investigated for alleged tax evasion by virtue of a confidential information filed with this Office on September 12, 1974, your case is not covered by the said tax amnesty pursuant to Section 4 of Revenue Regulations No. 1-75 implementing Presidential Decree No. 631, the pertinent portion of which is quoted hereunder as follows: "Sec. 4. Cases not covered by amnesty . The following cases are not covered by the amnesty, subject of these regulations: cdt "xxx xxx xxx "e. Tax cases pending investigation by the Bureau of Internal Revenue by reason of a valid information under Republic Act No. 2338 filed after July 1, 1974 and before January 6, 1975." As the confidential report on evasion of taxes was filed with this Office after July 1, 1974 and before January 6, 1975, it is clear that your case is not covered by the amnesty provided for in Presidential Decree No. 631. In view thereof, your request to consider this case closed is hereby denied. Accordingly, this office will proceed with the foregoing investigation and it is requested that necessary cooperation be extended to our examiners to expedite the investigation. Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue TAN-1601-593-5