Amending Revenue Regulations No. 19-86 re - taxation of leases
Revenue Regulations No. 22-86 • Bureau of Internal Revenue (BIR) Issuances • Revenue Regulations • Jan 1, 1986
Full text
December 16, 1986 REVENUE REGULATIONS NO. 22-86 SUBJECT : Amending Revenue Regulations No. 19-86 re - Taxation of Leases TO : All Internal Revenue Officers and Others Concerned Sec. 7 of Revenue Regulations No. 19-86, promulgated in accordance with the provisions of Section 277 of the National Internal Revenue Code, as amended, is hereby amended, to read as follows: acd "SECTION 7. Effectivity These Regulations shall take effect on January 1, 1987 and shall be applicable to all leases written on or after the said date." JAIME ONGPIN Minister of Finance Recommending Approval: BIENVENIDO A. TAN, JR. Commissioner of Internal Revenue TAN-T5150-JO923-A-4
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