Internal Revenue Tax Case of Miss Elena Miranda
BIR Ruling No. 547-59 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Oct 22, 1959
Full text
October 22, 1959 BIR RULING NO. 547-59 The Regional Director BIR Regional District No. 4 Quezon City S i r : This is in connection with the internal revenue tax case of Miss Elena Miranda of Malabon, Rizal involving the sum of P37.00 as fixed and percentage tax for engaging in business as keeper of a restaurant in the Malabon Central Market. In view of the provision of Republic Act No. 2376 condoning back fixed and percentage taxes due from public market stall holders which are still unpaid as of June 20, 1959, the date of effectivity of said Republic Act 2376, the case against Miss Elena Miranda may now be considered closed and terminated. Very truly yours, (SGD.) MELECIO R. DOMINGO Commissioner of Internal Revenue
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