BIR Ruling
BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Sep 28, 1973
Full text
September 28, 1973 Miss Milagros Baluyos Revenue Examiner Revenue District No. 75 Ozamis City M a d a m : In reply to your telegram dated July 11, 1973, you are informed that in the case of a general co-partnership which availed of the amnesty under Presidential Decree No. 23, as amended, a partner having other sources of income who failed to avail of the amnesty under said Decree, was not disqualified from availing of the amnesty under Presidential Decree No. 157 because the co-partnership availed of the amnesty on behalf of the partners. cdtech Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue TAN-1601-593-5 "TAXPAYERS SHOULD INDICATE THEIR TAN IN ALL COMMUNICATIONS TO THE BIR."
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