Request for Certification that Income Tax Return Was Filed by Cabatu Metal Works

November 24, 1999 BIR RULING NO. 183-99 270-183-99 Eduardo Q. Cabreros, Jr. & Associates 10 T. M. Kalaw Street Tierra Pura Homes, Tandang Sora Avenue Diliman, Quezon City Attention: Atty . Eduardo Q . Cabreros, Jr . Gentlemen : This refers to your letter dated September 16, 1999 requesting in effect for a certification whether or not or not the Income Tax Return (ITR) for 1992, allegedly filed by one Felimon C. Cabatu of No. 32 Sta. Ignaciana St., New Manila, Quezon City, together with the "Balance Sheet", "Income Statement" and "Audit's Certificate" of the Cabatu Metal Works, located at No. 32 Sta. Ignaciana St., New Manila, Quezon City, which were allegedly filed on April 15, 1993 through the UCPB by Felimon C. Cabatu, has been filed, received and recorded with this Office. Furthermore, you would like to be furnished with information on whether or not TIN 529-160-293, as indicated in the questioned ITR, and TIN 410-259-233, as indicated in the Audit's Certificate, have been issued by this Office to the said Felimon C. Cabatu and Rolando M. Mendoza, CPA, respectively. That the requested information will be used as reference in connection with the authenticity of the said ITR, "Balance Sheet", "Income Statement" and "Audit's Certificate" which are some of the matters being taken up in Civil Case No. Q-95-24319 entitled "Spouses Felimon C. Cabatu and Dementria Guiang-Cabatu vs. Spouses Charles Esteban and Elaine Esteban, et. al.", pending before the Regional Trial Court, Branch 104, Quezon City. Please be informed that your request does not violate Section 270 of the Tax Code of 1997. This will therefore, serve as an authority for the Assistant Commissioner, Information Systems and Operation Service to issue a certification to the effect that the aforementioned documents mentioned in your letter request have or have not been filed upon presentation of your or your authorized representative's identification card/paper. Very truly yours, (SGD.) BEETHOVEN L. RUALO Commissioner of Internal Revenue