BIR Ruling No. 044-63

May 29, 1963 BIR RULING NO. 044-63 The Regional Director BIR Regional District No. 3 Manila S i r : There are herewith returned to you the papers bearing on the request of Mr. Guillermo B. Blanco, Tax Services of the Philippines, for clarification of Section 8-A(2) of Revenue Regulations No. V-1, as amended by Revenue Regulations No. V-20. LLpr Mr. Blanco claims that revenue examiners were imposing against their clients penalties for failure to include in the certificate to the financial statements attached to their respective income tax returns to the following: Schedules of taxes paid during the taxable year showing the kind, amount, datepaid, and official receipt. He claims further that neither Section 334 of the Tax Code nor the implementing regulations require such date to appear in the said certificate, because Section 8-A(2) of the regulations require only, among other things, "the kinds and amounts of taxes payable by the taxpayer during the year". The position of Mr. Blanco is well taken. If the kinds and amounts of taxes payable and whether or not they have been fully paid are stated in the accountant's certificate, the requirements of the regulations have been complied with. A statement on the official receipt number and date of payment is not necessary. prll Be guided accordingly. Very truly yours, (SGD.) JOSE B. LINGAD Acting Commissioner of Internal Revenue The above ruling was duly signed by the Acting Commissioner of Internal Revenue on May 29, 1963. cdt (SGD.) P. F. LANDAS Revenue Operations Head (Legal)