Countermanded and Closed Assessments Issued Against the Different Government Entities

January 22, 1960 BIR RULING NO. 079-60 The Regional Director Regional District No. 4 Quezon City S i r : This is in connection with your request for a ruling as to whether or not the assessments issued by our Office against the different Government entities representing penalty for delay in the filing of returns and in transmitting the amounts withheld from the employees may be countermanded and their cases considered closed in view of Opinion No. 215 of the Secretary of Justice. In reply thereto, please be informed that the aforesaid assessments may now be countermanded and considered closed. However, the attention of the head or chief of the delinquent Office should be called in order that appropriate action can be taken in accordance with the last paragraph of General Circular No. 286 dated April 6, 1959. aisadc Very truly yours, MELECIO R. DOMINGO Commissioner of Internal Revenue