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BIR Ruling

BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Dec 13, 1973

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December 13, 1973 Messrs. Meer, Meer & Meer 9th Floor, PLDT Bldg. Legaspi St., Makati, Rizal Gentlemen : In reply to your letter dated December 10, 1973, I have the honor to inform you that, for purposes of P.D. No. 16, as amended by P.D. No. 16-A, the proceeds of sales of capital assets includes the interests added to the selling price, and, therefore, said interests should likewise be invested as provided by the Decree, as amplified by Revenue Regulations No. 7-72, as amended by Revenue Regulations No. 7A-72. Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue

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