BIR Ruling No. 420-12

June 25, 2012 BIR RULING NO. 420-12 Danilo A. Lihaylihay 24-A Don Gregorio Street Don Antonio Heights Subdivision Holy Spirit, Commonwealth Avenue Quezon City Sir : This refers to your letter dated March 5, 2012 on your "formal demand for payment of P45,181,919.50 informer's reward (inclusive of 6% interest per annum pursuant to legal precedent set in O.P. Case No. 07-B-061 dated April 3, 2007) on the Estate of Benigno P. Toda, Jr., covered by my/our Confidential Information No. 2458 dated September 18, 1990." In reply, we sustain our earlier view in BIR Ruling Nos. 134-2010 dated December 1, 2010 which denied your request for reconsideration of BIR Ruling No. 055-2010 that sustained our earlier view in BIR Ruling No. DA-546-07 dated October 18, 2007 that the late NICOLAS Y. CERVANTES, alias RICK HERNANDEZ was the confidential informant in the internal revenue tax case of the Estate of Benigno P. Toda, Jr., as covered by Confidential Information (CI) No. 2458 dated September 15, 1990 and CI No. 113-92 dated December 29, 1992. Please be informed that insofar as this Office is concerned, this denial is final. This Office will no longer entertain any further motion/request for reconsideration or other pleadings of similar import. You are advised to request for review of the said ruling by the Secretary of Finance pursuant to Department Order No. 7-02. Please be guided accordingly. DCaSHI Very truly yours, (SGD.) KIM S. JACINTO-HENARES Commissioner of Internal Revenue