BIR Regulations No. 7-2005
AMENDING PERTINENT PROVISION OF REVENUE REGULATIONS NO. 4-2000, BY PROVIDING A NEW FORMAT FOR THE NOTICE TO THE PUBLIC TO BE EXHIBITED AT PLACE OF BUSINESS
(NAR) VOL. 16 NO. 2 / APRIL - JUNE 2005
[ BIR REGULATIONS NO. 7-2005, March 31, 2005 ]
AMENDING PERTINENT PROVISION OF REVENUE REGULATIONS NO. 4-2000, BY PROVIDING A NEW FORMAT FOR THE NOTICE TO THE PUBLIC TO BE EXHIBITED AT PLACE OF BUSINESS
SECTION 1. Scope - Pursuant to the provisions of Section 244, in relation to Sections 237, 238, 264, and 265 of the Tax Code of 1997, this Regulation is hereby promulgated to provide a new BIR Notice to be exhibited at place of business.
SECTION 2. Exhibition of Notice at Place of Business - For the purpose of enhancing accomplishment of the objectives of RR No. 4-2000, the "NOTICE" provided for under Section 3 is hereby changed to conform strictly to the following: ASK for RECEIPT B I R 2 to 4 YEARS IMPRISONMENT This will ensure that the taxes on FOR NON ISSUANCE OF your purchases will be remitted to RECEIPT REPORT VIOLATORS the government. It will be used for TO ANY OF FOLLOWING: the development of the Philippines * BIR CONTACT CENTER (02) 981-8888 * [email protected] * BIR DISTRICT OFFICES ___________________________ Name of Business Establishment ______________________________ (TIN) RR# ___. This NOTICE shall cause to be posted in place of business, including branches and mobile stores in such area conspicuous to the public view.
SECTION 3. Repealing Clause - All regulations, rules, orders or portions thereof contrary to the provisions of these Regulations are hereby modified and/or repealed accordingly.SECTION 4. Effectivity - These regulations shall take effect fifteen (15) days after publication in any newspaper of general circulation. Adopted: 31 March 2005
(SGD.) CESAR V. PURISIMA Secretary of Finance Recommending Approval:
(SGD.) GUILLERMO L. PARAYNO, JR. Commissioner of Internal Revenue