Amending Revenue Regulations No. 6-85 as amended by Revenue Regulations No. 8-85

August 4, 1986 REVENUE REGULATIONS NO. 13-86 SUBJECT : Amending Revenue Regulations No. 6-85 a s Amended by Revenue Regulations No. 8-8 5 TO : All Internal Revenue Officers and Others Concerned Pursuant to the provisions of Section 277, in relation to Section 51(f) both of the National Internal Revenue Code, the following regulations are hereby promulgated to amend Revenue Regulations No. 6-85, otherwise known as the Revised and Consolidated Expanded Withholding Tax Regulations, as amended by Revenue Regulations No. 8-85. acd SECTION 1 . Section 1(e) 2(e) of Revenue Regulations 6-85, as amended by Revenue Regulations No. 8-85, is hereby further amended to read as follows: "(e) Transportation contractors which include common carriers for the carriage of goods and merchandise of whatever kind by land, air, or water where the gross payment by the payor to the same payee amounts to at least Two Thousand Pesos (P2,000.00) per month, regardless of the number of shipments during the month." acd SECTION 2 . Effectivity . The foregoing amendment shall be effective on income payment paid or payable beginning September 1, 1986. (SGD.) JAIME V. ONGPIN Minister of Finance Recommending Approval: (SGD.) BIENVENIDO A. TAN, JR. Commissioner of Internal Revenue