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BIR Ruling [UN-120-A-94]

BIR Ruling [UN-120-A-94] • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Apr 4, 1994

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April 4, 1994 BIR RULING [UN-120-A-94] 2nd Indorsement Referred to the Chief, Accounts Receivable Tax Division, the herein docket bearing on the internal revenue tax case of PRODUCT DEVELOPMENT AND DESIGN CENTER OF THE PHILIPPINES, Department of Trade and Industry, Cultural Center Complex, Roxas Boulevard, Manila, involving the various pre-assessment notices dated July 22, 1992 regarding penalties for late remittance of withholding taxes for the year 1990, FOR THE ISSUANCE OF ASSESSMENT NOTICES, considering that their protest against the said pre-assessment notices have been DENIED FOR LACK OF LEGAL BASIS. cdtech LIWAYWAY VINZONS-CHATO Commissioner of Internal Revenue

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