Skip to main content

BIR Ruling

BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Jan 3, 1973

Full text

January 3, 1973 The Regional Director Revenue Region No. 15 Iloilo City S i r : In reply to your telegram dated November 28, 1972, you are informed that tax cases decided by the courts and which have become final and executory, but the tax liabilities thereon are still unpaid are not covered by the partial amnesty provided by Presidential Decree No. 68 dated November 24, 1972. (See Sec. 5, Revenue Regulations No. 14-72 dated December 8, 1972) cdta Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue

Ask what this means for your situation

The assistant quotes the passage it relies on and links the source, so you can check every figure it gives you.