Extension of Time Within Which to File the Sworn Statement

September 8, 1958 BIR RULING NO. 469-58 Roxas & Sarmiento Law Offices 716 Roman R. Santos Bldg. Plaza Goiti, Manila Gentlemen : Reference is made to your letter of even date, requesting that your client, Mrs. Trinidad L. de Roxas, be given an extension of time within which to file the sworn statement required by Republic Act No. 2070, otherwise known as "An Act to Provide for National Tax Census". As reasons for said request, you stated that Mrs. Roxas is at present outside of the Philippines on a world tour; that she may not return until about the end of December, 1958; and that she had not appointed an attorney-in-fact to act for and in her behalf regarding any public instrument relating to her properties, income and liabilities before she departed for abroad. In answer thereto, I have the honor to inform you that, based on your representations, an extension of thirty (30) days from September 21, 1958 is hereby granted to your said client within which to file the aforesaid statement. cdta In this connection, it may be stated that, pursuant to paragraph 1(a) of General Circular No. V-277, publishing Republic Act No. 2070, where an individual is unable to make his own statement because of sickness or absence from the Philippines, the statement may be made for him by his authorized representative, but the authority should be attached to the form (Form No. 1.80). Very truly yours, (SGD.) MELECIO R. DOMINGO Acting Commissioner of Internal Revenue