LBP Service Corporation

May 31, 2019 BIR RULING NO. 318-19 Revenue Memorandum Order (RMO) No. 09-2014; BIR Ruling No. 007-2015; BIR Ruling No. 476-2014 LBP Service Corporation Unit C & D, 21/F Petron Mega Plaza Bldg., 358 Sen. Gil Puyat Ave., Makati City Attention: AAA _______________ Gentlemen : This refers to your letter dated October 08, 2015 received by this Office on October 13, 2015 requesting for a ruling similar to BIR Ruling [DA-(C-019) 090-10] and [DA-533-07]. In reply, please be informed that Revenue Memorandum Order (RMO) No. 9-2014 was issued to serve as guidelines in the processing of request for tax rulings and that the same took effect on February 06, 2014. (BIR Ruling No. 007-2015 dated January 20, 2015 and BIR Ruling No. 476-2014 dated November 26, 2014) Section 4 of RMO No. 9-2014 provides that a letter request for ruling must be sworn and executed under oath by the individual taxpayer or by the authorized official/representative of the corporation, partnership or entity containing the following: aTHCSE 1. Factual background of the request for ruling; 2. Issues/questions raised or conclusions sought to be confirmed; 3. Legal grounds and relevant authorities supporting the position of the taxpayer; 4. List of documents submitted; and 5. Affirmations stating that: a. A similar inquiry has not been filed and is not pending in another office of the Bureau; b. There is no pending case in litigation involving the same issue/s and the same taxpayer or related taxpayer; c. The issue/s subject of the request is not pending investigation, on-going audit, administrative protest, claim for refund or issuance of tax credit certificate, collection proceeding or judicial appeal; and d. The documents submitted are complete and that no other documents will be submitted in connection with the request. Moreover, Section 5 of the same RMO provides that a request for ruling must be accompanied by the following: 1. All documents that are material to the transaction, certified as true copies by the appropriate government agency having custody of the original documents; 2. Proof that the taxpayer is entitled to exemption or incentive; and 3. Special Power of Attorney or authorization in writing in case the request is filed by a representative of the taxpayer. In view of the fact that your letter request was not sworn to and executed under oath; does not contain a list of submitted documents and the affirmations required under Section 4 of RMO No. 9-2014; the accompanying document submitted was not certified as true copy by the public officer having custody of the original document; and was not accompanied with a Special Power of Attorney or authorization in writing as the request was filed by a representative; the same cannot be processed right now as it does not conform with the requirements of RMO No. 9-2014. Be that as it may, we would be glad to process your request for a ruling when the said letter-request conforms to the said RMO. Please be guided accordingly. Very truly yours, (SGD.) CAESAR R. DULAY Commissioner of Internal Revenue