I, JUAN DELA CRUZ, of legal age, Filipino, married, with residential
address at Brgy Uno, Nueva Caceres, Camarines Sur, after having been duly sworn on oath in accordance with law do hereby depose and say that:
1. That I am the registered owner of a business under the trade
name “Casa Uno” located at Brgy. Uno, Nueva Caceres, Camarines Sur;
2. That Casa Uno was never operational;
3. However, I learned that I still need to file an application for the
closure of Casa Uno with the Bureau of Internal Revenue (BIR);
4. The documentary requirements of the BIR for closing a
business are the following:
a. Two original BIR Form 1905;
b. The original inventory of unused sales invoices/official receipts; c. The original list of ending inventory of capital goods, goods, and supplies; d. Unused sales invoices/official receipts and all other unused accounting forms like credit/debit memos, delivery receipts, purchase orders, vouchers, etc., including business notices and permits and the original Certificate of Registration (BIR Form 2303) to be destroyed and witnessed by BIR personnel and officials.
5. Since Casa Uno was never operational, I never had in my
possession at any point in time any sales invoice or official receipts for the said business;
6. For this same reason, I also do not have an original list of
ending inventory of capital goods, and supplies for Casa Uno;
7. I also do not have in my possession any unused sales
invoices/official receipts and all other unused accounting forms like credit/debit memos, delivery receipts, purchase orders, vouchers, etc., including business notices and permits and the original Certificate of Registration (BIR Form 2303);
8. I am executing this affidavit to attest to the truth of the
foregoing circumstances and in support my application for closure of business.
IN WITNESS WHEREOF, I have hereunto signed my name this January 10,
2024 in the Municipality of Nueva Caceres, Camarines Sur. JUAN DELA CRUZ Affiant
SUBSCRIBED AND SWORN to before me on the date and place above
mentioned, Affiant exhibited to me her Passport with No. P8623034B.
ARNOLD ALVA - Petitioners HON. COURT OF APPEALS - Respondents Nature of The Case: Before Us Is A Petition For Review On Certiorari Under Rule 45 of The Rules of Court, As Amended, Assailing The Twin