BIR Ruling No. 094-63

December 6, 1963 BIR RULING NO. 094-63 1st Indorsement Returned to the Chief, Tax Census Division, the within letter of Mr. Castor G. Cauilan, Office of the Collection Agent, Aurora, Isabela, dated September 16, 1963, with the following comment. The residents who failed to file their tax census statements in view of the lack of necessary forms, but whose names and addresses appeared in the permanent record book in the Office of the Collection Agent of the municipality wherein they are residing, maybe allowed to file the required statements without any penalty if filed after March 30, 1962 but not later than April 30, 1962. (Rev. Adm. Or. No. 1-62, dated February 20, 1962). If those who appeared in the list still failed to file their tax census statements after April 30, 1962 due to lack of forms, they shall not be required to pay the compromise penalty. However, those who failed to register their names and addresses with the Collection Agent's Office on March 30, 1962 shall be liable to the corresponding compromise penalty prescribed in Revenue Administrative Order No. 3-63. LLphil (SGD.) RAMON T. OBEN Acting Commissioner of Internal Revenue