BIR Ruling No. 532-2017

REPUR IC Or THE PHILIPPINES

T BUREAU OF INTERNAL REVENUE DEPARTMENT OF FINANCE

Tte Quezon City

Revenue Memorandum Order BIR Ruling No.007-2015 (RMO) No. 09-2014 -17 11-17-027

BPI Family Savings Bank Center. Paseo de Roxas corner Dela Rosa St.. Makati City 1200 BPI FAMILY SAVINGS BANK

Attention: CECILLE V. FERNANDO Assistant Manager

Gentlemen:

foreclosed real property with pending issuance of electronic Certificate Authorizing Registration (eCAR)'prior to the implementation of Revenue Memorandum Circular (RMC) No. 105-2016 dated August 23. 2016. I`his refers to your letter dated December 05. 2016. securing a BIR Ruling to all

issued to serve as a guideline in the processing of request for tax rulings and that the same took effect on February 06. 2014. (B1R Ruling No. 007-2015 dated Januury 20, 2015) In reply. please be informed that Revenue Memorandum Order (RMO) No. 9-2014 was

and executed under oath by the individual taxpayer or by thc authorizcd official/representative of the corporation. partnership or entity containing the following: Scction 4 of RMO No. 9-2014 provides that a letter request for ruling must be sworn

I. Factual background of the request for ruling. 2. Issues/guestions ruised or conclusions sought to be confirmed:

3 Legal grounds and relevant auhorities supporting the position of the

taxpaver:

4. List of docunments submitted: and

5. Affirmations stating that:

a. .A similar inquiry has not heen filed and is not pending in another office of the Bureau:

b There is no pending case in litigation involving the same issue's and the same taxpuver and related taxpaver:

C. The issue's suhject of the request is not pending investigation, on-

going audit, administrative protest, claim for refund or issuance of tux credit certificate. collection proceeding or judicial appeul; and

d. The documents are complete and that no other docunents willt be submitted in connection with the request

BPI FAMILY SAVINGS BANK 1^-27-2017 :32-2017

accompanied by the following documents: Moreover. Section 5 of the same RMO provides that a request for ruling must be

All documenis that are material to the transaction, certified as true copies documents: by the appropriate governnent agency huving custody of the original

2. Proof that the taxpaver is entitled to exemption or incentive: and

3 Special Power of Attorney or authorication in writing in case the request is

filed by a representative of the taxpayer.

and does not include the requirements stated under Sections 4 and 5 of RMO No. 9-2014. it cannot be processed right now as it does not conform with the requirenents of RMO No. 9- 2014 In view of the fact that your letter request was not sworn to and executed under oath.

letter-request conforms to the said RMO. Be that as it may. we would be giad to process your request for a ruling when the said

Please be guided accordingiy.

Very truty yours.

A&sauAvE

Commissioner of Internal Revenue CAESAR R. DULAY 011201 S-K-I-LMAT

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