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BIR Ruling No. 375-61

BIR Ruling No. 375-61 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Sep 12, 1961

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September 12, 1961 BIR RULING NO. 375-61 MEMORANDUM FOR: The Chief, Delinquent Accounts Division B.I.R., Manila Herewith are the papers bearing on the letter of Mr. Alfred Copsetta dated June 21, 1960. cdt It appears that in the course of securing his tax clearance, Mr. Copsetta was informed of his unpaid tax liability for 1946. He has now invoked prescription against the said liability. Since more than five years have already elapsed from the assessment of the tax, the collection thereof had already prescribed. aisadc This case is, therefore, transmitted to that Division for appropriate action. (SGD.) MELECIO R. DOMINGO Commissioner of Internal Revenue

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