BIR Ruling No. 027-62
BIR Ruling No. 027-62 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Jan 30, 1962
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January 30, 1962 BIR RULING NO. 027-62 Mrs. Cristina M. Uy Asia Auto Supply 940 Reina Regente Street M a n i l a M a d a m : Reference is made to your letter requesting for information as to the steps and procedures you have to take to effect the change of your status as a Chinese citizen with the Bureau of Internal Revenue. It appears that you were a Filipino citizen before you acquire your Chinese citizenship by marriage to a Chinese National under which you were registered with the Bureau of Internal Revenue when you started your business in 1949. However, your husband is now a naturalized Filipino citizen. For the purpose of internal revenue, you must file a written notice of such change with the internal revenue office where you registered your business. In this connection, please be informed that since your Chinese citizenship is a matter of record in the Bureau of Immigration, you should submit to this Office a certificate of said Bureau to the effect that you are again a Filipino citizen. aisadc Very truly yours, MELECIO R. DOMINGO Commissioner of Internal Revenue
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