Sworn Statement Filed by Corporations and Other Entities

September 17, 1958 BIR RULING NO. 506-58 Messrs. Ross, Selph, Carrascoso & Janda Manila Gentlemen : In reply to your letter dated September 13, 1958, I have the honor to inform you that corporations and other entities whose accounting system is based on the fiscal year period may file the sworn statement required by Republic Act No. 2070 on the basis of such fiscal period. In view of the fact, that the first two tax census forms will be filed on or before September 22, 1958, and January, 1959, the first form should be prepared on the basis of the fiscal year terminating at the end of any month in 1957, while that to be filed in January, 1959 should be prepared on the basis of the fiscal year terminating at the end of any month in 1958. cdta Very truly yours, (SGD.) MELECIO R. DOMINGO Acting Commissioner of Internal Revenue