BIR Ruling [UN-433-A-95]

December 6, 1995 BIR RULING [UN-433-A-95] MEMORANDUM FOR The Revenue District Officer RDO Makati East Referred to you herewith is the entire docket bearing on the internal revenue tax case of Singapore Airlines, Limited, 138 H.V. dela Costa St., Salcedo Village, Makati, Metro Manila, involving the amounts of P2,815,856.10, P1,540,280.98 and P698,433.50 representing deficiency income tax for the years 1989 and 1990 and deficiency expanded withholding tax for the year 1990 respectively, inviting attention to our letter on even date to the counsel of the taxpayer which is self-explanatory. cdta If the taxpayer fails to pay the aforesaid amounts of P2,815,856.10, P1,540,280.98 and P698,433.50 within the period stated in our said letter, you are instructed to enforce collection thereof through the summary remedies prescribed by law. LIWAYWAY VINZONS-CHATO Commissioner of Internal Revenue