Interpretation of RA No. 1253

October 7, 1958 BIR RULING NO. 628-58 Mr. Arnaldo Perez Pilar, Capiz S i r : With reference to your letter dated August 5, 1958, I have the honor to inform you that Republic Act No. 1253 provides only for the condonation of interest and/or penalties and surcharges due on estate and inheritance taxes from the estate of veterans, guerrillas or victims of Japanese atrocities who died during the Japanese occupation, from the time such interest and/or penalties and surcharges accrued up to actual payment, provided that the basic tax is paid on or before December 31, 1955. The said Act does not in any case condone the payment of taxes. As a matter of fact, Section 4 thereof states that "nothing in this Act shall be construed to mean the condonation of any tax of whatever nature." Very truly yours, (SGD.) MELECIO R. DOMINGO Acting Commissioner of Internal Revenue