Effectivity for Implementation of the New Form for Premium Tax Return (BIR FORM 2001)
Revenue Memorandum Circular No . 19-86 • Bureau of Internal Revenue (BIR) Issuances • Revenue Memorandum Circulars • Jul 18, 1986
Full text
July 18, 1986 REVENUE MEMORANDUM CIRCULAR NO. 19-86 SUBJECT : Effectivity for Implementation of the New Form for Premium Tax Return (BIR FORM 2001) TO : All Insurance Companies Authorized to Transact Business in the Philippines, Internal Revenue Officers and Others Concerned Due to valid representations made by the Insurance Commission and representatives of insurance companies in the Philippines, Revenue Memorandum Circular No. 11-86 dated May 20, 1986, bearing on the revised Premium Tax Return Form (BIR FORM NO. 2001) is hereby amended. aisa dc The requirement for the use of this revised BIR form, including computations of the premium tax required thereunder, shall take effect beginning the first quarter of Calendar Year 1987. Strict enforcement of this Circular is enjoined. (SGD.) BIENVENIDO A. TAN, JR. Commissioner
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