Non-filing of the Sworn Statement by Foreign Steamship Companies
BIR Ruling No. 461-58 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Sep 1, 1958
Full text
September 1, 1958 BIR RULING NO. 461-58 C. F. Sharp & Company, Inc. Insular Life Building Manila Gentlemen : In reply to your letter dated August 27, 1958, I have the honor to inform you that foreign steamship companies whose vessels call at Philippine ports and other foreign companies transacting business in the Philippines but without having an office or place of business in the Philippines are not required to file the sworn statement provided for by Republic Act No. 2070. LLphil Very truly yours, (SGD.) MELECIO R. DOMINGO Acting Commissioner of Internal Revenue
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