Question & AnswerQ&A (BIR REVENUE MEMORANDUM ORDER NO. 9-2014)
Tax rulings are official positions of the Bureau of Internal Revenue on inquiries of taxpayers requesting clarification on provisions of the National Internal Revenue Code or other tax laws, based on specific facts and circumstances at a particular point in time.
A letter request must include a sworn statement with: factual background, issues raised by the taxpayer, legal grounds, list of documents submitted, and affirmations regarding the status of similar inquiries and completeness of documents.
All letter requests must be addressed to The Chief Law and Legislative Division, BIR National Office Building, BIR Road, Quezon City.
No, original documents should not be submitted; only certified true copies duly certified by the appropriate government agency should be filed.
The request will be denied and the denial will be communicated in writing to the taxpayer stating the reason for denial as per Section 6.
The Commissioner of Internal Revenue approves and signs any action on the request unless this authority is delegated to another Bureau official.
No, BIR rulings only apply to internal revenue taxes and do not cover local taxes, customs duties, or other fees outside the Bureau’s authority.
A ruling can be revoked or modified if the facts are found to be different from what was represented or if the views of the Commissioner change as stated in Section 8.
Requests must include certified true copies of all material documents related to the transaction, proof of entitlement to exemption or incentive, and a Special Power of Attorney if submitted by a representative.
No, the Bureau does not give tax planning advice nor approve tax planning arrangements as stated in Section 2.