BIR Ruling

March 23, 1973 The Regional Director Revenue Region No. 7 North Manila S i r : This refers to your letter dated March 1, and 22, 1973 requesting clarification as regards the action to be taken on contested tax accounts involving tax payers who did not avail of the amnesty prescribed by Presidential Decree No. 68, in the light of Section 12 of Revenue Regulations No. 14-72 dated December 8, 1972 implementing said Decree which provides: "SEC. 12. Effect of failure to avail of tax amnesty . If a taxpayer having an unpaid delinquent tax account does not avail of the amnesty granted by Presidential Decree No. 68, dated November 24, 1972, by paying the amount as reduced under these regulations, such delinquent tax account shall be considered final , executory and demandable and the same shall be collected by court action, by distraint and levy of both, simultaneously. In reply, you are informed as follows: 1. In order to be considered a protested tax accounts within the purview of the amnesty prescribed by Presidential Decree No. 68, the assessment involved therein must have been issued, as of November 24, 1972. Moreover, the protest against the said assessment which may be in the nature of a request for reinvestigation or reconsideration must have been filed as of November 24, 1972. Even if the taxpayer did not avail of the amnesty, his pending protest the proceedings on which was suspended up to February 28, 1973 should be acted upon until the same is finally resolved. 2. In the contested cases pending in the Court of Tax Appeals, the same may continue to be heard, but this Office may proceed to collect the tax by summary remedies unless enjoined by the said court from collection. 3. The fact that the taxpayer did not inform this office of his intention to avail or not to avail of the concessions granted under Presidential Decree No. 68 will not prejudice his right to pursue his protest pending in this office or in court. aisa dc Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue