BIR Ruling [DA-083-97]

March 3, 1997 BIR RULING [DA-083-97] MEMORANDUM FOR: The Commissioner RE : Proposed Memorandum of Agreement between the BIR and DECS to implement Proclamation No . 843, declaring " Continuing Taxpayer Responsibility Period (CTRP) starting 1996 to 2006 " The purpose of the MOA between the BIR and DECS is to extend support and cooperation to the BIR for the effective and efficient implementation of tax laws and regulations as directed by the President under Proclamation No. 843 entitled "Continuing Taxpayer Responsibility Period (CTRP) starting 1996 until 2006" by integrating tax consciousness in the elementary and secondary students, their parents and teachers. This Office finds the text of the MOA in order except for some minor typographical and grammatical errors. On the basis of the above objectives, this Office supports the aforesaid Proclamation by the President and hereby recommends the signing of the said proposed MOA. LLjur Very truly yours, ALICIA L. TOMACRUZ Head Revenue Executive Assistant (Legal Service)