BIR Ruling No. 102-63
BIR Ruling No. 102-63 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Dec 27, 1963
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December 27, 1963 BIR RULING NO. 102-63 The Regional Director Regional District No. 2 San Fernando, Pampanga S i r : In reply to your letter dated December 3, 1963, please be informed that failure of a taxpayer to affix his signature in the Statements of Net Worth and Operations attached to his income tax returns invalidates the same pursuant to Revenue Memorandum Circular No. 1-63. Such failure amounts to as if no statement of net worth and operations has been attached to the income tax returns and, therefore, constitutes a violation of Section 6 of Revenue Regulations No. V-1, otherwise known as the Bookkeeping Regulations, as amended by Revenue Regulations No. V-13, punishable under Section 352 of the National Internal Revenue Code. LibLex Very truly yours, (SGD.) RAMON T. OBEN Acting Commissioner of Internal Revenue
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