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Implementation of Republic Act No. 7716 (The Expanded VAT Law)

Revenue Regulations No. 06-95 • Bureau of Internal Revenue (BIR) Issuances • Revenue Regulations • Dec 11, 1995

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December 11, 1995 REVENUE REGULATIONS NO. 06-95 SUBJECT : I mplementation of Republic Act No. 771 6 (The Expanded VAT Law) TO : All Internal Revenue Officers and Others Concerned Pursuant to the provision of Section 245 of the National Internal Revenue Code, in relation to Section 19 of Republic Act No. 7716, starting January 1, 1996. This Revenue Regulations shall take effect fifteen (15) days after publication in a newspaper of general circulation in the Philippines. ROBERTO F. DE OCAMPO Secretary of Finance Recommending Approval: LIWAYWAY VINZONS-CHATO Commissioner of Internal Revenue

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