Prescription of the Right of the Government to Enforce Business Tax Collection
BIR Ruling No. 400-59 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Aug 21, 1959
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August 21, 1959 BIR RULING NO. 400-59 Miss Salome Francisco 239 Acacia Street San Miguel, Manila M a d a m : With reference to your letter dated August 20, 1959, I have the honor to inform you that, inasmuch as the right of the Government to enforce collection of your business tax liability for the year 1952 in the amount of P190.00 (90-B-8967-52-C) had already prescribed, you may consider said liability as erased from the records. cdll Very truly yours, (SGD.) MELECIO R. DOMINGO Commissioner of Internal Revenue
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