BIR Ruling

May 18, 1973 Mr. Elpidio de Dios Municipal Mayor Carmen, Cebu S i r : This refers to your letter dated February 7, 1973 requesting information whether the case of your son, Dr. Hercules L. de Dios who has failed to pay his professional tax for the last two (2) years comes within the purview of Presidential Decree No. 68. aisadc In reply, I have the honor to quote hereunder Section 3(a) of Revenue Regulations No. 14-72 dated December 8, 1972 which implements Presidential Decree No. 68: "SEC. 3. Definition of Terms . "(a) Unpaid delinquent Tax Accounts . The term 'unpaid delinquent tax account' means an account appearing in the IBM kists of the Bureau of Internal Revenue as of November 24, 1972, or an account, although unlisted, has been demanded in a letter of demand or assessment notice issued on or before November 24, 1972. It shall include the tax proper, surcharges, interests accruing as of November 24, 1972, and penalties." It is clear from the foregoing provision that the delinquent occupation tax liability of your son does not fall within the purview of Presidential Decree No. 68 since the said tax liability is not covered by an assessment notice or letter of demand issued by this Office as of November 24, 1972. Your contention that the case of your son is included among those "unlisted tax delinquencies or accounts" falling within the purview of the Decree cannot be sustained. Under the above-quoted provision of the regulations, "unlisted" tax accounts are those demanded in a letter of demand or assessment notice issued on or before November 24, 1972, but they are not listed in the IBM list of the Bureau of Internal Revenue. Very truly yours, (SGD.) CONRADO P. DIAZ Acting Commissioner of Internal Revenue