DGS Marine Management Services Limited

November 19, 2018 BIR RULING NO. 1396-18 Revenue Memorandum Order (RMO) No. 09-2014; BIR Ruling No. 007-2015; BIR Ruling No. 476-2014 DGS Marine Management Services Limited 4/F Unit 2C, Office 407 One E-com Center Building, Ocean Drive, Mall of Asia Complex, Pasay City Attention: AAA _______________ Gentlemen : This refers to your letter dated December 15, 2015 received by this Office on January 06, 2015, requesting on behalf of DGS MARINE MANAGEMENT SERVICES LIMITED , for a Certificate of Tax Exemption. In reply, please be informed that Revenue Memorandum Order (RMO) No. 9-2014 was issued to serve as a guideline in the processing of request for rulings with the Law and Legislative Division and that the same took effect on February 06, 2014. (BIR Ruling No. 007-2015 dated January 20, 2015 and BIR Ruling No. 476-2014 dated November 26, 2014) Section 4 of RMO No. 9-2014 provides that the letter request for ruling must be sworn to and executed under oath by the individual taxpayer or by the authorized official/representative of the corporation, partnership or entity containing the following: 1. Factual background of the request for ruling, including: a. names, addresses, and taxpayer identification numbers of all interested parties; b. a complete statement of the business reasons for the transaction; and c. a detailed description of the transaction or circumstances involved. 2. The issues/questions raised or conclusions sought to be confirmed by the taxpayer; 3. The legal grounds and the relevant authorities supporting the position of the taxpayer; CAIHTE 4. List of documents submitted; and 5. Affirmations stating that: a. a similar inquiry has not been filed and is not pending in another office of the Bureau; b. there is no pending case in litigation involving the same issue/s and the same taxpayer or related taxpayer; c. the issue/s subject of the request is not pending investigation, on-going audit, administrative protest, claim for refund or issuance of tax credit certificate, collection proceeding or judicial appeal; and d. the documents submitted are complete and that no other documents will be submitted in connection with the request. Moreover, Section 5 of the same RMO provides that a request for ruling must be accompanied by the following documents: 1. Certified true copy of all documents that are material to the transaction, including contracts, wills, deeds, agreements, and instruments; 2. Proof that taxpayer is entitled to exemption or incentive; and 3. Special Power of Attorney or authorization in case the request is filed by a representative of the taxpayer. Thus, in view of the fact that the letter request was not sworn to and executed under oath, does not contain the necessary requirements under Section 4 of RMO No. 9-2014, and not accompanied by any proof that taxpayer is entitled to exemption or incentive pursuant to Section 5 of RMO No. 9-2014, your letter request cannot be given due course. Be that as it may, we would be glad to process your request for a ruling when the said letter-request conforms to the said RMO. Please be guided accordingly. DETACa Very truly yours, (SGD.) CAESAR R. DULAY Commissioner of Internal Revenue