BIR Ruling No. 476-14

November 26, 2014 BIR RULING NO. 476-14 RMO 9-2014 Kapunan, Garcia and Castillo Law Offices Units 301-306, 32nd and Fifth Building 32nd Street corner 5th Avenue Bonifacio Global City, Taguig, Philippines Attention: Sonya Margarita Benemerito, Bettina N. Zamora, Maria Carmen Hazel N. Humangit Gentlemen : This refers to your letter dated 14 March 2014 received by this Office on 17 March 2014 requesting, in behalf of your client, COCA COLA BOTTLERS PHILIPPINES, INC., for an opinion in relation to the withholding tax of your client's dismissed employee. In reply, please be informed that Revenue Memorandum Order (RMO) No. 9-2014 was issued to serve as guideline in the processing of request for rulings with the Law and Legislative Division and that the same took effect on 6 February 2014. Section 4 of RMO No. 9-2014 provides that the letter request for ruling must be sworn and executed under oath, must contain a list of submitted documents and must contain the following affirmations: 1) A similar inquiry has not been filed and is not pending in another office of the Bureau; 2) There is no pending case in litigation involving the same issue/s and the same taxpayer and related taxpayer; 3) The issue/s subject of the request is not pending investigation, on-going audit, administrative protest, claim for refund or issuance of tax credit certificate, collection proceeding or judicial appeal; and 4) The documents are complete and that no other documents will be submitted in connection with the request. DIETcH Moreover, Section 5 of the same RMO provides that the documents accompanying the letter request and material to the transaction for ruling must be certified as true copy of the original document by the public officer or private person having custody of the original document and that the letter request must contain a Special Power of Attorney or authorization in writing in case the request is filed by a representative of the taxpayer. In view of the fact that the letter request was not sworn to and executed under oath, does not contain a list of submitted documents; does not contain the affirmations required under Section 4 of RMO No. 9-2014, the accompanying documents submitted with the letter request was not certified as true copy of the original document by the public officer or private person having custody of the original document and does not contain a Special Power of Attorney or authorization in writing as the request was filed by a representative of the taxpayer. Thus, your letter request cannot be process right now as it does not conform to the requirements of RMO 9-2014. Be that as it may, we would be glad to process your request for a ruling when the said letter-request already conform to the said RMO. Please be guided accordingly. Very truly yours, (SGD.) KIM S. JACINTO-HENARES Commissioner Bureau of Internal Revenue