Sworn Statement of Iglesia ni Cristo as Well as Ministers Thereof
BIR Ruling No. 287-59 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Jun 9, 1959
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June 9, 1959 BIR RULING NO. 287-59 Mr. Estanislao Fernandez Attorney-at-Law 420 Roman R. Santos Building Plaza Goiti, Manila S i r : With reference to your letter dated October 27, 1958, I have the honor to inform you that under the provisions of section 1 of Republic Act No. 2070, every resident of the Philippines over eighteen years of age must, among others, file the sworn statement provided for therein. The law does not require the covered residents to be owners of property or recipients of income. The law is quite clear that only residence and age are the determining factors to include one within the purview thereof. Accordingly, the Iglesia ni Cristo as well as ministers thereof must file the sworn statement required by Republic Act No. 2070, regardless of whether or not they have properties. aisadc Your attention is invited in this connection to Republic Act No. 2212 which amended sections 1 and 4 of Republic Act No. 2070, the Tax Census Law. Very truly yours, (SGD.) JOSE ARAAS Commissioner of Internal Revenue
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