All Internal Revenue Officers and Others Concerned
Revenue Regulations No. 09-97 • Bureau of Internal Revenue (BIR) Issuances • Revenue Regulations • May 13, 1997
Full text
May 13, 1997 REVENUE REGULATIONS NO. 09-97 SUBJECT : Amending Revenue Regulations No. 2-96 TO : All Internal Revenue Officers and Others Concerned Pursuant to the provisions of Section 236, in relation to Sections 4 and 245 of the National Internal Revenue Code, these regulations are hereby promulgated to remove the requirement of charging the cost of the TIN Card to the taxpayer. liblex SECTION 1 . Section 4 of Revenue Regulations No. 2-96 re: Collection of the Cost of the TIN Card is hereby repealed. SECTION 2 . Repealing Clause . All rules and regulations or parts thereof inconsistent with the provisions of these regulations are hereby amended accordingly. SECTION 3 . Effectivity . These regulations shall take effect immediately. ROBERTO F. DE OCAMPO Secretary of Finance Recommending Approval: LIWAYWAY VINZONS-CHATO Commissioner of Internal Revenue
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