April 5, 2023

TO THE REGIONAL DISTRICT OFFICER

MANDALUYONG CITY
RDO 41

RE: REQUEST TO WAIVE THE PENALTIES ON LATE FILING OF BOOKS, ATP AND ALL OTHER TAXES OF MS.
HERMINIA FERNANDEZ (Deceased) UNDER THE PROHIBITION ON DOUBLE TAXATION.

Dear Sir, Madame:

We respec ully write this le er in your good office to accept our request to waive the penal es and other
charges of Ms. Herminia Fernandez, a deceased individual who died during the pandemic under the
registered business name with TIN # 134-673-223-001.

Ms. Herminia Fernandez was previously registered with the Bureau of Internal Revenue of Manila tagged
as Head Office with TIN # 134-673-223-000 and in Mandaluyong as s Branch with TIN # 134-673-223-001.
However, since she resided in the City of Mandaluyong, she opted to change her registra on that
Mandaluyong would be her Head Office and Manila will be her Branch.

The said changes of her registra on were processed but with the RDO Office of Mandaluyong the Branch
Office has been retained which should be cancelled out and the new registra on as Head Office was
approved leading to two (2) registered businesses.

Under the double taxa on rule, same person has been subject to tax twice within the same jurisdic on,
same period, same taxing authority and within the same place. The taxpayer, Ms. Herminia Fernandez
during her living faithfully complied with all her mandatory requirements under her known registered
businesses. Unfortunately, it turned out during the process of re ring her business due to death, two
branches appeared as registered one with Mandaluyong and other with Manila. Mandaluyong Branch
should have been cancelled and tagged only as Head Office.

With all due respect and prayer, we are praying that our request will be granted.

Thank you very much.

CHERRYLYN P. CANOZA
Accountant