BIR Ruling [DA-192-02]

October 25, 2002 BIR RULING [DA-192-02] 270 SGV & Co. 6760 Ayala Avenue 1226 Makati City Attention: Ms. Ma. Victoria A. Villaluz Tax Division Gentlemen : This refers to your letter dated August 7, 2002 requesting on behalf of your client, DMC Telecom Philippines, Inc. (DMC) (now known as Stratex Networks Philippines, Inc.), for photocopies of the following documents duly filed by DMC with Revenue District Office No. 50, South Makati in 1998, viz: 1. Annual information return of income taxes withheld on compensation and final withholding taxes (BIR Form No. 1604) for taxable year 1997; and 2. Alpha list of salaries and wages for taxable year 1997; that in the absence of the photocopies of the above documents, you request, as an alternative, for a certification that DMC has withheld the amount of P2,516,302.24 and P2,400,078.92 from the compensation of Messrs. Barry Ernest Lingley and Robert Joseph Mahler, respectively, for taxable year 1997, and that said withholding taxes were remitted to the Bureau of Internal Revenue; that the above requested documents or certification shall be used in connection with DMC's claim for refund of overpaid withholding taxes on compensation for taxable year 1997; and that in support of your request, you submitted to this Office, a Special Power of Attorney duly signed by the Finance Officer of Stratex Networks Philippines, Inc. authorizing your Ma. Victoria A. Villaluz or any other person designated by the latter to secure the aforementioned documents or certification. Please be informed that your request is hereby granted inasmuch as the same does not violate Section 270 of the Tax Code of 1997. This will, therefore, serve as an authority for the Assistant Commissioner, Information Systems and Operation Service to furnish Ma. Victoria A. Villaluz of SGV & Co. or any other person designated by her with the aforementioned requested documents or certification upon presentation of the authorized representative's identification card/paper. Very truly yours, Commissioner of Internal Revenue By: (SGD.) MILAGROS V. REGALADO Assistant Commissioner Legal Service