BIR Ruling [DA-471-99]

August 17, 1999 BIR RULING [DA-471-99] Office of the Ombudsman Fact Finding and Intelligence Bureau MWSS Building 176 Arroceros Street Manila 1000 Attention: Mr . Rizalde F . Laudencia Graft Investigation Officer II Chairman, Tax Scam Probe Panel Gentlemen : This refers to your Subpoena Duces Tecum issued on July 16, 1999 commanding the Chief Accountant or authorized representative of the Bureau of Internal Revenue to appear before your Office and to produce and submit clear certified true copies of the utilized Tax Credit Certificates (TCCs) and the corresponding Tax Debit Memos (TDMs) surrendered to the BIR Accounting Division, relative to the "60B DOF Tax Credit Scam". We would like to cooperate with the Ombudsman but, unfortunately, we could not readily comply as there is no statement of particularity in the Subpoena, e.g., names and address of the concerned parties subject of the probe. There is a large number of firms issued TCCs by the DOF One-Stop-Shop and subjected to an inter-agency probe and we are not certain which taxpayers are finally subject of your on-going investigation. If you could furnish us with the list, we shall comply accordingly. Very truly yours, (SGD.) BEETHOVEN L. RUALO Commissioner of Internal Revenue