BIR Ruling No. 233-11
BIR Ruling No. 233-11 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Jul 18, 2011
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July 18, 2011 BIR RULING NO. 233-11 Section 2 (u), Revenue Bulletin No. 01-03; BIR Ruling DA-136-06 dated March 17, 2006 Millenium Erectors Corporation 9445 Retiro St., Guadalupe Makati City Attention: Raffy G. Placer VP-Finance Gentlemen : This refers to your letter dated February 12, 2009 requesting on behalf of your company, MILLENIUM ERECTORS CORPORATION, to be exempted from the latest BIR Ruling 5-2009. ICHDca In reply, please be informed that this Office declines to issue a ruling on the above matter considering that your request is not accompanied by complete documents and information for which this Office may be able to issue an appropriate ruling or position. In view of the foregoing, pursuant to Revenue Bulletin No. 1-2003 on "No Ruling Areas", Section 2 (u) thereof, this Office cannot rule or render an opinion as it violates the said issuance which provides that: "u) Request for rulings that are not accompanied by complete documents or information as provided in Revenue Memorandum Circular Nos. 39-2001 and 14-2001, Revenue Memorandum Order Nos. 32-2001, and 1-2000 in relation to BIR Form 0901 or where the relevant regulations or issuance specify." Please be guided accordingly. Very truly yours, (SGD.) KIM S. JACINTO-HENARES Commissioner of Internal Revenue
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