Taxpayer Who Has Contested a Tax Assessment before the CTA Can Avail of Tax Amnesty

December 15, 1986 BIR RULING NO. 271-86 19 000-00 271-86 Gentlemen : In reply to your letter dated December 8, 1986, please be informed that a taxpayer who has contested before the Court of Tax Appeals a tax assessment pertaining to taxable years prior to 1981 can avail of the tax amnesty under Executive Order No. 41 as amended by Executive Order No. 64. However, the tax amnesty embraces only the period from the taxable years 1981 and 1985. Very truly yours, (SGD.) BIENVENIDO A. TAN, JR. Commissioner of Internal Revenue