BIR Ruling [DA-405-99]
BIR Ruling [DA-405-99] • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Jul 13, 1999
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July 13, 1999 BIR RULING [DA-405-99] San Juan, San Juan, San Juan Law Office 2618-20 Oroquieta St. Sta. Cruz, Manila Attention: Atty. Miguel A. San Juan Gentlemen : This refers to your letter dated March 11, 1998 relative to the Deed of Absolute Sale dated November 9, 1988 involving a parcel of land situated in Makati City covered by TCT No. 114450 executed by and between Mr. Leodegario M. Armat of 4029 Cordillera St., Makati City and your client, Mr. Lucio Panopio of 2542 Severino Reyes Street, Sta. Cruz, Manila. In connection therewith, you now request for certified true copies of the receipts issued by this Office in payment of capital gains and documentary stamp taxes and/or certification that the said taxes had been fully paid. Please be informed that your request for a certification whether the capital gains and documentary stamp taxes had been fully paid 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 you or your duly authorized representative with the aforementioned document upon presentation of your or your authorized representative's identification card/paper. IDAESH Very truly yours, Commissioner of Internal Revenue By: (SGD.) SIXTO S. ESQUIVIAS IV Deputy Commissioner (Legal and Enforcement Group)
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