BIR Ruling
BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Apr 6, 1973
Full text
April 6, 1973 Mr. J. E. Allen Manager, Shipping Division F. E. Zuellig, Inc. 615 Shurdut Bldg. Intramuros, Manila S i r : This refers to your letter dated March 12, 1973 requesting, on behalf of your principal, Compagnie Des Messageries Maritimes an extension of time within which to file the latter's quarterly returns required under Presidential Decree No. 30. In reply thereon, I have the honor to inform you that under Revenue Regulations No. 12-72 dated December 1, 1972 which implements Presidential Decree No. 30 requiring the filing of corporate quarterly returns, there is no instance where the filing of quarterly returns may be extended. In view thereof, your request has to be, as it is hereby denied. cdi Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue
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