BIR Ruling
BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Dec 11, 1973
Full text
December 11, 1973 Mr. Claudio P. Lopez 2673 South Avenue Makati, Rizal S i r : In reply to your letter dated November 26, 1973, I have the honor to inform you that a revenue examiner cannot inquire into or examine the income tax returns of a taxpayer for the year 1971 and prior years if said taxpayer had availed of the amnesty prescribed by Presidential Decree No. 23, as amended. 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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