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BIR Ruling No. 201-11

BIR Ruling No. 201-11 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Jun 29, 2011

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June 29, 2011 BIR RULING NO. 201-11 May 30, 2011 Franciscan Montessori School of Nativity-Los Baos Agapita Road, Lopez Avenue Los Baos, Laguna Attention: Sr. Yolanda C. Tan School Treasurer Gentlemen : This refers to your letter dated September 23, 2009 requesting for change of accounting period from calendar year to fiscal year. In reply, please be informed that with the issuance of Revenue Regulations No. 3-2011, Regulations providing for the policies, guidelines and procedures on the application for change in Accounting Period under Section 46 of the National Internal Revenue Code of 1997, as amended, dated March 7, 2011, the subject matter of your request is sufficiently covered by the said Revenue Regulations, hence, a BIR ruling is unnecessary. In as much as your query falls within the ambit of the said RR No. 3-2011, you are advised to comply with the requirements prescribed under the said Revenue Regulations. Very truly yours, (SGD.) KIM S. JACINTO-HENARES Commissioner of Internal Revenue

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