Request for Exemption from the Deadline set in Revenue Regulations No. 4-93 to the Effect that Taxes Withheld from the Last Compensation (December) for the Calendar Year 1992 shall be Paid not Later than January 25 of the Succeeding Year
BIR Ruling No. 055-94 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Feb 11, 1994
Full text
February 11, 1994 BIR RULING NO. 055-94 21 (a) 000-00 055-94 Ms. Teresita P. Valdellon Office of the President, Malacaang, Manila M a d a m : In reply to your letter dated June 9, 1993, please be informed that your request for exemption from the deadline set in Revenue Regulations No. 4-93 to the effect that taxes withheld from the last compensation (December) for the calendar year 1992 shall be paid not later than January 25 of the succeeding year is hereby denied for lack of legal basis. Section 8 of Revenue Regulations No. 4-93 amending Section 16 of Revenue Regulations No. 6-82, as amended, specifically provides that taxes withheld from the last compensation (December) for the calendar year 1992 shall be paid not later than January 25 of the succeeding year. cdt Very truly yours, LIWAYWAY VINZONS-CHATO Commissioner of Internal Revenue
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