(NAR) VOL. 6 NO. 4 / OCTOBER - DECEMBER 1995
This Revenue Regulations shall take effect fifteen (15) days after publication in a newspaper of general circulation in the Philippines.
Adopted: 11 Dec. 1995
(SGD.) ROBERTO F. DE OCAMPO
Secretary of Finance
Recommending Approval:
(SGD.) LIWAYWAY VINZONS-CHATO
Commissioner of Internal Revenue