Change in Business or Trade Name

October 9, 1958 BIR RULING NO. 588-58 1st Indorsement Respectfully returned, thru the Revenue Operations Executive (Assessment) to the Chief, Alcohol & Prohibited Drugs Division, B.I.R., Manila, the within papers bearing the case of the Clinica de la Rosa (Clinica Lopez). A mere change in business or trade name does not give rise to a new personality. In the instant case, it is admitted that Clinica Lopez and Clinica de la Rosa are one and the same. The only change is that whereas previously the corporate name Clinica Lopez was also adapted as the business or trade name, now the corporate name is retained but the trade or business name is changed to Clinica de la Rosa. Under the circumstances, all licenses issued under the trade name Clinica Lopez may be continued to be used. The change in name should be duly noted in the records of the Bureau. (SGD.) MELECIO R. DOMINGO Acting Commissioner of Internal Revenue