BIR Revenue Regulations No. 15-2011
AMENDMENT TO SECTION 5 OF REVENUE REGULATIONS NO. 12-2011
(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:
"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
(SGD.) CESAR V, PURISIMA Secretary of Finance Recommending Approval:
(SGD.) KIM S. JACINTO-HENARES Commissioner of Internal Revenue