BIR Ruling [DA-387-99]

July 3, 1999 BIR RULING [DA-387-99] MEMORANDUM TO: The Chief, Records Division This refers to the letter of Ms. Caridad Q. Mercado of No. 35 Sanciangko St., Cebu City stating that some entries in the Transfer Certificates of Title (TCT) and Tax Declaration (TD) of the following properties were erroneously copied in the Certification and its Annex of the estate tax settlement of the late Jose S. Mercado issued by then Assistant Commissioner Eufracio D. Santos dated November 21, 1986, thus: Per 1979 TD/TCT Per Certification TD No. TCT No. Area TD No. TCT No. Area 29628 40212 1007 sq.m. 29628 40212 100 sq.m. 29627 43352 278 sq.m. 29627 43353 278 sq.m. Based on the foregoing, Ms. Caridad Q. Mercado requested that a certification be issued in her favor rectifying the aforementioned mistake. EHCcIT Please be informed that the error started with this Office, hence it is just logical that we correct our mistake. Furthermore, the request is not in violation of Section 270 of the Tax Code of 1997. Accordingly, the request is hereby granted. This will therefore, serve as your authority to furnish Ms. Caridad Q. Mercado or her duly authorized representative with the aforementioned document upon presentation of her or her authorized representative's identification card/paper. (SGD.) SIXTO S. ESQUIVIAS IV Deputy Commissioner (Legal and Enforcement Group)