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Deadline for Availment of EVAP

Revenue Memorandum Circular No. 74-05 • Bureau of Internal Revenue (BIR) Issuances • Revenue Memorandum Circulars • Dec 23, 2005

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December 23, 2005 REVENUE MEMORANDUM CIRCULAR NO. 74-05 SUBJECT : Deadline for Availment of Enhanced Voluntary Assessment Program (EVAP) for Taxable Year 2004 and Prior Years Under Certain Conditions TO : All Revenue Officers and Others Concerned The Enhanced Voluntary Assessment Program (EVAP) for Taxable Year 2004 and Prior Years Under Certain Conditions pursuant to the provisions of Revenue Regulations No. 18-2005 is valid until December 30, 2005. However, said date is a legal holiday. Thus, taxpayers can still avail thereof up to the first working day of January 2006. All concerned are hereby enjoined to strictly implement this Circular. (SGD.) JOSE MARIO C. BUAG Commissioner of Internal Revenue

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