Non-filing of the Required Sworn Statement of a Corporation Organized only after December 31, 1957
BIR Ruling No. 523-58 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Sep 18, 1958
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September 18, 1958 BIR RULING NO. 523-58 Stewart, Cunanan & Co. Certified Public Accountants 107 13th Street, Port Area Manila Gentlemen : In reply to your letter dated September 8, 1958, I have the honor to inform you that a corporation organized only after December 31, 1957 is not required to file the sworn statement provided for by Republic Act No. 2070 on September 22, 1958 because the statement to be filed on said date has reference to the calendar year period ended as of December 31 1957 or the fiscal year period ended as of any month of the year 1957. aisadc Very truly yours, (SGD.) MELECIO R. DOMINGO Acting Commissioner of Internal Revenue
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