BIR Ruling

September 28, 1970 The Register of Deeds San Fernando, Pampanga S i r : In reply to your letter dated June 4, 1970 to the Commissioner, Land Registration Commission, relative to the implementation of Executive order No. 213 dated May 5, 1970, which letter was referred to this Office for reply, I have the honor to inform you as follows: cdt 1. The TAN of a grantee in a unilateral agreement which needs to be registered is also required under Executive Order No. 213 dated May 5, 1970. 2. For those who have no TAN because they do not fall under any of the categories provided in BIR Form No. 17-01A, a certification to that effect should be obtained by them from the Bureau of Internal Revenue. Very truly yours, MISAEL P. VERA Commissioner of Internal Revenue