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
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