Duly Constituted Guardian of the Minor-recipients of Benefits under US laws
BIR Ruling No. 455-58 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Aug 26, 1958
Full text
August 26, 1958 BIR RULING NO. 455-58 The Philippine National Bank Manila Attention : Trust Officer Gentlemen : With reference to your letter dated August 15, 1958, I have the honor to inform you that if you are a duly constituted guardian of the minors (below 21 years) who are recipients of benefits under the laws of the United States administered by the United States Veterans Administration only in respect of said benefits, you are not required to file the sworn statement provided for by Republic Act No. 2070. However, if your are a guardian of the entire estates of said minors, you must accomplish the said statement. prll Very truly yours, (SGD.) MELECIO R. DOMINGO Acting Commissioner of Internal Revenue
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