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

December 22, 2000 REVENUE REGULATIONS NO. 12-00 SUBJECT : Extending Further the Deadline for the Accreditation of Tax Agents, Amending for This Purpose Revenue Regulations No. 15-9 9 as Amended by Revenue Regulations 3-2000 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 15-99 as amended by Revenue Regulations 3-2000. SECTION 1 . Amendment . Section 13 of Revenue Regulations No. 15-99 as amended by Revenue Regulations 3-2000 is hereby further amended to read as follows: "SEC. 13. Transitory Provision . The requirements imposed by these Regulations shall be mandatory after FEBRUARY 28, 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. HcaDIA A. . . . B. . . ." SECTION 2 . Effectivity . These Regulations shall take effect immediately. (SGD.) JOSE T. PARDO Secretary of Finance Recommending Approval: (SGD.) DAKILA B. FONACIER Commissioner of Internal Revenue