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(NAR) VOL. 22 NO. 3, JULY - SEPTEMBER 2011
[ BIR REVENUE REGULATIONS NO. 15-2011, August 26, 2011 ]
AMENDMENT TO SECTION 5 OF REVENUE REGULATIONS NO. 12-2011
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 follows:
These Regulations shall take effect immediately following its publication in a newspaper of general circulation.
Adopted: 26 August 2011
(SGD.) CESAR V, PURISIMA
Secretary of Finance
Recommending Approval:
(SGD.) KIM S. JACINTO-HENARES
Commissioner of Internal Revenue
"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 submit- -ting the following documents on or before November 2, 2011:
x x x."
These Regulations shall take effect immediately following its publication in a newspaper of general circulation.
Adopted: 26 August 2011
Secretary of Finance
Recommending Approval:
(SGD.) KIM S. JACINTO-HENARES
Commissioner of Internal Revenue