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Sworn Statement filed by Associations, Clubs, Fraternal Organizations and Other Civic Groups

BIR Ruling No. 552-58 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Oct 9, 1958

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October 9, 1958 BIR RULING NO. 552-58 Mr. Isaias Garcia 1828 Taft Avenue Manila S i r : In reply to your letter dated September 10, 1958, I have the honor to inform you that associations, clubs, fraternal organizations and other civic groups, regardless of whether or not they have property, real or personal, or earn an income, are required to file the sworn statement provided for by Republic Act No. 2070. Very truly yours, (SGD.) MELECIO R. DOMINGO Acting Commissioner of Internal Revenue

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