BIR Ruling [DA-137-96]

April 3, 1996 BIR RULING [DA-137-96] Dr. Antonio F. Mateo, Ph. D. Member, Screening Committee Technology Application and Promotion Institute c/o AMECOS Innovations, Inc. 650 Quezon Avenue Quezon City S i r : This refers to your letter dated March 11, 1996, informing us that one Gonzalo Catan of MAPECON has been bragging that he was able to get a Certificate of Exemption from this Office even without complying with the requirements of Revenue Regulations No. 19-93 implementing Republic Act No. 7459 otherwise known as the Inventors and Invention Act of the Philippines. In the same vein, you are requesting this Office to conduct an immediate investigation thereon to determine why Mr. Catan was able to get the said Certificate of Tax Exemption although his application remains pending with the Screening Committee for his alleged failure to submit a genuine Filipino Inventor Society Certificate and for refusal to comply with your requirements to acquire a Certificate from the Fertilizer and Pesticide Authority (FPA) or any concerned government agency to ensure that his fertilizers and pesticides are safe and will not pose any danger to the public and the environment. In connection therewith, please be informed that the records of our Law Division do not show that a Certificate of Tax Exemption has been issued to Mr. Gonzalo Catan regarding his alleged invention. It will, therefore, be appreciated if you can furnish this Office a copy of the certificate of tax exemption supposedly issued to Mr. Catan in order that appropriate criminal action may be instituted against him for falsification of public documents. Finally, let me assure you that this Office will not allow the issuance of any certificate of tax exemption to any inventor unless he/she has complied with the documentation requirements of Revenue Regulations No. 19-93. ECDHIc Very truly yours, (SGD.) LIWAYWAY VINZONS-CHATO Commissioner of Internal Revenue