BIR Ruling

April 4, 1973 Mr. Berting Del Sur Kibungan Benguet Province S i r : In reply to your letter requesting information as regards the filing of income tax returns, I have the honor to inform you as follows: You need not file income tax returns for the years 1969, 1970 and 1971 if your annual income is less than P1,800, unless you fall under any of the following categories: a. Is an official or employee of the government or has a contract with the Government of the Republic of the Philippines or any of its agencies or instrumentalities, including government-owned or controlled corporations, regardless of the nature of his appointment or duration of his employment; b. Is a professional as defined in the law; c. Is a registered or beneficial owner, or mortgagee of any real property; d. Is a registered or beneficial owner or mortgagee of any motor vehicle; e. Is a registered or beneficial owner or mortgagee of any share of stock or security of a corporation, or any interest in a firm or partnership; f. Has travelled abroad, except children below eighteen years of age; g. Has filed a certificate of candidacy for any public office except barrio official and municipal councilors; and h. Is engaged in trade or commerce. (Sec. 45(a)(3), Tax Code) You will be given a tax account number upon application therefor, even if you do not file an income tax return for being exempt from filing such return. 2. If Pedro has filed his income tax for 1970, 1971 and 1972 and has already a tax account number, he has to file the corresponding income tax return for 1969 if he is required to file such a return. 3. An individual has to have a tax account number before he secures his residence certificate. The new form of residence certificate must state among other things, the taxpayer's account number. (Revenue Memorandum Circular No. 68-72 dated Dec. 7, 1972.) 4. Under the law, Jose is not required to file his income tax returns for the past years when he had no income. A tax account number may be allocated to Jose when he applies for it. Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue