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Amending Pertinent Provision of Revenue Regulations No. 4-2000, By Providing a new Format for the Notice to the Public to be Exhibited at Place of Business

Revenue Regulations No. 07-05 • Bureau of Internal Revenue (BIR) Issuances • Revenue Regulations • Mar 31, 2005

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March 31, 2005 REVENUE REGULATIONS NO. 07-05 SUBJECT : Amending Pertinent Provision of Revenue Regulations No. 4-2000, By Providing a new Format for the Notice to the Public to be Exhibited at Place of Business TO : All Revenue Officials, Employees and Others Concerned SECTION 1 . Scope. Pursuant to the provisions of Section 244, in relation to Sections 237, 238, 264 and 265 of the Tax Code of 1997, this Regulation is hereby promulgated to provide a new BIR Notice to be exhibited at place of business. HIDCTA SECTION 2 . Exhibition of Notice at Place of Business. For the purpose of enhancing accomplishment of the objectives of RR No. 4-2000 , the "NOTICE" provided for under Section 3 is hereby changed to conform strictly to the following: SECTION 3 . Repealing Clause. All regulations, rules, orders or portions thereof contrary to the provisions of these Regulations are hereby modified and/or repealed accordingly. SECTION 4 . Effectivity. These regulations shall take effect fifteen (15) days after publication in any newspaper of general circulation. (SGD.) CESAR V. PURISIMA Secretary of Finance Recommending Approval: (SGD.) GUILLERMO L. PARAYNO Commissioner of Internal Revenue Published in Manila Bulletin on April 14, 2005.

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