Republic of the Philippines

Department of Finance
BUREAU OF INTERNAL REVENUE
Revenue District No. 49 – North Makati

November 12, 2018

SUSAN DURANA LEE
5 Taurus St., Bel-Air, Makati City
TIN: 207-429-733-0000

Madaam:

Records of this office shows that you have sold properties during the taxable year 2018 (See Annex A).
Hence, verification disclosed per Integrated Tax System (ITS) (See Annex B) that you filed Vat Return only for
the 3rd quarter of 2018 however, the sale of property was not reflected in such return. Consequently, this Office
has expected that as a VAT registered taxpayer, the said sale must be declared in your VAT Returns and paid
whatever tax due pertaining thereon.
If you missed to file and pay the corresponding tax due on the said sale in your VAT Returns for taxable
year 2018, this Office hereby reminds you of your obligation under SEC. 4.109-1(v) of Revenue Regulations (RR)
16-2005, as amended by RR 3-2012 to file and pay the tax due thereon.

On the other hand, if the said sales have been the declared, a copy of filed VAT Returns must be
submitted to this Office to facilitate update of our records. otherwise this Office will be constrained to enforced
other legal measures for its compliance.

We hope that you will give this matter your preferential attention.

Very truly yours,

ATTY. SHIRLEY A. CALAPATIA

Revenue District Officer

In reply, please see:

John Louie O. Esguerra
Maria Lina M. Aficial
856-67-91
6th Flr BIR Bldg., Buendia Ave.,
Makati City
 Republic of the Philippines
Department of Finance
BUREAU OF INTERNAL REVENUE
Revenue District No. 49 – North Makati

November 12, 2018

VICTORIA MANGUERRA MONTILLA
29 Polaris St., Brgy. Bel-Air, Makati City
TIN: 123-232-352-0000

Madaam:

Records of this office shows that you have sold a property located in Kamagong St., San Antonio
Village Makati City during the taxable year 2018 (See Annex A). Hence, verification disclosed per Integrated Tax
System (ITS) (See Annex B) that you failed to file Vat Return for taxable year 2018 as of the date of this letter.
Consequently, this Office has expected that as a VAT registered taxpayer, the said sale must be declared in your
VAT Returns and paid whatever tax due pertaining thereon.
If you missed to file and pay the corresponding tax due on the said sale in your VAT Returns for taxable
year 2018, this Office hereby reminds you of your obligation under SEC. 4.109-1(v) of Revenue Regulations (RR)
16-2005, as amended by RR 3-2012 to file and pay the tax due thereon.

On the other hand, if the said sales have been the declared, a copy of filed VAT Returns must be
submitted to this Office to facilitate update of our records. otherwise this Office will be constrained to enforced
other legal measures for its compliance.

We hope that you will give this matter your preferential attention.

Very truly yours,

ATTY. SHIRLEY A. CALAPATIA

Revenue District Officer

In reply, please see:

John Louie O. Esguerra
Maria Lina M. Aficial
856-67-91
6th Flr BIR Bldg., Buendia Ave.,
Makati City