Non-filing of Sworn Statement by Guardian of Incompetent Veterans and Minor Children of Deceased Veterans
BIR Ruling No. 484-58 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Sep 5, 1958
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September 5, 1958 BIR RULING NO. 484-58 The Philippine Trust Company Manila Attention : Trust Officer Gentlemen : With reference to your letter dated August 29, 1958, I have the honor to inform you that if you are a guardian of incompetent veterans and minor children of deceased veterans only in respect of the benefits they receive under the laws of the United States administered by the United States Veterans Administration, you are not required to file the sworn statement provided for by Republic Act No. 2070. However, if you are a guardian of the entire estates of said persons, you must accomplish the said statement. cdtech Very truly yours, (SGD.) MELECIO R. DOMINGO Acting Commissioner of Internal Revenue
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