Amendment to Section 5 of Revenue Regulations No. 12-2011
Revenue Regulations No. 15-11 • Bureau of Internal Revenue (BIR) Issuances • Revenue Regulations • Aug 26, 2011
Full text
August 26, 2011 REVENUE REGULATIONS NO. 15-11 SUBJECT : Amendment to Section 5 of Revenue Regulations No. 12-2011 TO : All Revenue Officials, Employees and Others Concerned Whereas, taxpayers covered under Revenue Regulations No. 12-2011, specifically those mandated to comply with the requirements contained under Section 5 thereof, are requesting for an extension as they need more time to be able to comply thereto, Section 5 of Revenue Regulations No. 12-2011 is hereby amended to read as follow: "Section 5. Transitory Provision. This first filing of tenants profile will cover tenants as of July 31, 2011. All owners/sub-lessors are required to comply with these regulations by submitting the following documents on or before November 2, 2011 : xxx xxx xxx." These Regulations shall take effect immediately following its publication in a newspaper of general circulation. (SGD.) CESAR V. PURISIMA Secretary of Finance Recommending Approval: (SGD.) KIM S. JACINTO-HENARES Commissioner of Internal Revenue Published in Manila Bulletin on September 2, 2011.
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