Non-filing of ITR after Liquidation of Terminated Corporate Existence and Affairs
BIR Ruling No. 464-58 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Sep 1, 1958
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September 1, 1958 BIR RULING NO. 464-58 Stewart, Cunanan & Co. P.O. Box 2288 Manila Gentlemen : In reply to your letter dated April 1, 1958, I have the honor to inform you that a corporation whose corporate existence has been terminated and whose corporate affairs have been entirely liquidated and properly reported for taxation need not file an income tax return after such liquidation. aisadc Very truly yours, (SGD.) MELECIO R. DOMINGO Acting Commissioner of Internal Revenue
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