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Payment of Compromise in Extrajudicial Settlement for Failure to File ITR on Time

BIR Ruling No. 263-58 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • May 8, 1958

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May 8, 1958 BIR RULING NO. 263-58 1st Indorsement Respectfully returned to the Regional Director, Regional District No. 2, San Fernando, Pampanga. Recipients of payment amounting to P1,800.00 or more shown in B.I.R. Form No. 17.01-B, are still liable to the payment of compromise in extrajudicial settlement of their failure to file on time their income tax returns even if they file their returns within ten (10) days from the receipt of the form letter addressed to them. (SGD.) JOSE ARAAS Commissioner of Internal Revenue

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