BIR Ruling

September 11, 1973 Mr. Arturo A. Alafriz P. O. Box 678-C.C Makati, Rizal S i r : This refers to your letter dated August 30, 1973 stating as follows: "My wife, Mrs. Nora A. Alafriz, and I have been, since our marriage in 1958, submitting a joint Income Tax Return under Tax Account No. 1016-524-9. Sometime in 1962 she was appointed Legal Guardian over the property of our minor children. Since the property is non-productive, no income whatsoever is derived therefrom. In view thereof, will Mrs. Alafriz have to file Income Tax Return as Legal Guardian, for our children, under a different Tax Account Number? Or will it be four Income Tax Return (since we have four minor children) with different account numbers?" In reply, I have the honor to inform you that your wife as Legal Guardian, over the property of your minor children, has to file four Income tax Returns with different tax account numbers. 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."