Real Estate Dealer's Fixed Tax and Penalty

December 22, 1958 BIR RULING NO. 717-58 1st Indorsement Returned to the Regional Director, Regional District No. 4, Quezon City, the within papers relative to the internal revenue tax case of Mrs. Enriqueta Aldanese de Paris, involving the sum of P442.50 as real estate dealer's fixed tax and penalty. cdtech The resolution of this case depends upon the examination of the income tax returns filed by Mrs. Enriqueta Aldanese de Paris for the years 1945 to 1950 for the purpose of determining whether or not the returns filed by her contained sufficient data which could have apprised the Commissioner of Internal Revenue to make the necessary and appropriate assessments. Should the said returns contain information to the effect that the taxpayer had rental income, our right to assess the tax for the years 1946 to 1948 is deemed prescribed pursuant to the Manlapit case. (SGD.) MELECIO R. DOMINGO Acting Commissioner of Internal Revenue