Non-filing of the Required Sworn Statement

November 20, 1958 BIR RULING NO. 669-58 Messrs. Sycip, Gorres, Velayo & Co. Certified Public Accountants P.O. Box 589, Manila Gentlemen : Reference is made to your letter of the 6th instant, copy of which has been submitted to this Office, requesting information whether or not, based on the following facts, your client, Mr. Erwin J. Young, is under obligation to file the sworn statement required by Republic Act No. 2070, otherwise known as the Tax Census Law, for the calendar year 1957: cdpr "Our client Mr. Erwin J. Young, American citizen arrived in the Philippines on October 19, 1958, with the intention of residing in the Philippines permanently. All assets and liabilities of Mr. Young are located outside the Philippines and prior to October 19, 1958 he has never been in the Philippines or was a resident thereof." In answer thereto, I have the honor to inform you that under the aforequoted circumstances, your said client need not file said statement for the preceding calendar year. prcd Very truly yours, (SGD.) MISAEL P. VERA Acting Deputy Commissioner of Internal Revenue