BIR Ruling
BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Sep 25, 1973
Full text
September 25, 1973 Mr. Gregorio M. Magalit Loso, Aklan S i r : This refers to your letter dated August 20, 1973 requesting this Office to recommend to the President of the Philippines to exempt small farmers owning real property from paying the amount of P10.00 as amnesty tax, pursuant to Presidential Decree No. 213. It is claimed that these farmers usually own about a fraction of a hectare some of which are unproductive; that the income derived from their land is meager and could hardly support their subsistence. In reply, I have the to inform you that this Office is not inclined to give due course to your request considering that the foregoing requirement of filing income tax returns 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."
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