Amendment to Revenue Regulations No. 15-72
Revenue Regulations No. 02-75 • Bureau of Internal Revenue (BIR) Issuances • Revenue Regulations • Apr 29, 1975
Full text
April 29, 1975 REVENUE REGULATIONS NO. 02-75 SUBJECT : Amendment to Revenue Regulations No. 15-72 dated December 11, 1972 implementing Presidential Decree No. 23, as amended TO : All internal revenue officers and others concerned SECTION 1. Section 4 of Revenue Regulations No. 15-72 dated December 11, 1972, is hereby amended to read as follows: "SEC. 4. Who may not avail of the amnesty . All taxpayers, natural or juridical, against whom a notice of deficiency assessment has been issued by the Bureau of Internal Revenue prior to the effectivity of Revenue Regulations No. 8-72, as amended, may not avail of the immunity provided for in Presidential Decree No. 23, as amended by Presidential Decree No. 67." cd SECTION 2. These Regulations shall take effect immediately. CESAR VIRATA Secretary of Finance Recommended by: MISAEL P. VERA Commissioner of Internal Revenue TAN-1601-593-5
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