BIR Ruling [UN-131-94]
BIR Ruling [UN-131-94] • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Apr 11, 1994
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April 11, 1994 BIR RULING [UN-131-94] Dr. Jose Cosme Bernardo Rm. 307 Victoria Building Rizal Avenue Extension cor. 11th Avenue, Grace Park Caloocan City Dear Dr. Bernardo : In reply to your request to be one of the beneficiaries of the benefits to be received from this Office by the kins of the late JESUS COSME BERNARDO, a BIR Examiner who died in an ambush on October 28, 1993, please be informed that if you are among the persons named and designated by your said late brother to be one of his beneficiaries when he was employed by this Office, then you shall be so. In the absence of any clear and convincing evidence to this effect, then the law on succession, particularly Article 886 of the New Civil Code, on who are the compulsory heirs of a decedent, shall prevail. cdtech Very truly yours, RENE G. BAEZ Deputy Commissioner
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