BIR Ruling [DA-071-98]
BIR Ruling [DA-071-98] • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Mar 2, 1998
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March 2, 1998 BIR RULING [DA-071-98] Regional Director C. B. Vallejo, Jr. Revenue Region No. 16 Bureau of Internal Revenue Cagayan de Oro City Dear Director Vallejo : In reply to your letter of February 12, 1998 inquiring as to whether or not you can still use our implementing guidelines under the old Tax Code insofar as taxpayers' applications for tax exemptions are concerned, please be informed that we have already sent to the Secretary of Finance for his signature/approval the final draft of our new Rules and Regulations implementing Sections 30(E) and (G) and 34(H)(1) and (2)(c) of the Tax Code of 1997 on accredited non-government organizations (NGOs). Considering, however, that the said Regulations have not yet been signed until now, we can still use the old guidelines insofar as they are not inconsistent with the letters and wisdom of the said provisions of the new Tax Code. We will be informing you and/or sending you a copy of the said Revenue Rules and Regulations as soon as the same is signed and/or approved by the Secretary of Finance. aisadc Very truly yours, (SGD.) SIXTO S. ESQUIVIAS IV Deputy Commissioner (Legal & Enforcement Group)
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