BIR Ruling No. 257-82
BIR Ruling No. 257-82 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Oct 12, 1982
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October 12, 1982 BIR RULING NO. 257-82 193-b 000-00 257-82 Philippine Steel Coating Corporation Ground Floor, New Solid Building 357 Buendia Avenue Extension Makati, Metro Manila Attention: Mr . Abeto Uy President Gentlemen : This refers to your letter dated February 12, 1982 requesting for the postponement of the payment of the advance sales tax on your present importations of raw materials for at least three months, for the reason that you are currently pursuing your application for registration with the Board of Investment on a pioneer status. In reply, I regret to inform you that your request cannot be granted for lack of legal basis. Under the law, the Commissioner of Internal Revenue is not authorized to extend the time prescribed for the payment of taxes. (Lim Co Chui vs. Posadas, 47 Phil. 460) cdta Very truly yours, RUBEN B. ANCHETA Acting Commissioner
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