Extending Further the Deadline for the Accreditation of Tax Agents, Amending for This Purpose Revenue Regulations No. 15-99, as Amended by Revenue Regulations Nos. 3-2000 and 12-2000

February 28, 2001 REVENUE REGULATIONS NO. 01-01 SUBJECT : Extending Further the Deadline for the Accreditation of Tax Agents, Amending for This Purpose Revenue RegulationsNo.15-99 , as Amended by Revenue RegulationsNos.3-2000 and12-2000 TO : All Internal Revenue Officers and Others Concerned Pursuant to Section 244 of the Tax Code of 1997, in relation to Section 6(G) of the same Code, these Regulations are hereby promulgated to extend further the deadline for the accreditation of tax agents previously set under Revenue Regulations No. 15-99, as amended by Revenue Regulations Nos. 3-2000 and 12-2000. SECTION 1 . Amendment . Section 13 of Revenue Regulations No. 15-99, as amended by Revenue Regulations Nos. 3-2000 and 12-2000, is hereby further amended to read as follows: "SECTION 13. Transitory Provision . The requirements imposed by these Regulations shall be mandatory after JUNE 30, 2001 . After the said period, all returns, statements, reports, protests, requests for ruling, official correspondence and other papers filed on behalf of a taxpayer shall bear the following information below the signature of the accredited tax representative. A. . . . B. . . ." SECTION 2 . Effectivity . These Regulations shall take effect immediately. acEHCD (SGD.) ALBERTO G. ROMULO Secretary of Finance Recommending approval: (SGD.) RENE G. BAEZ Commissioner of Internal Revenue