Back

REVENUE REGULATIONS NO. 15-2013

REVENUE REGULATIONS NO. 15-2013

REVENUE REGULATIONS NO. 15-2013 | 2013-09-20

REPUBLIC OF THE PHILIPPINES
DEPARTMENT OF FINANCE
BUREAU OF INTERNAL REVENUE
 
September 20, 2013
 
REVENUE REGULATIONS NO. 15-2013
 
SUBJECT: Revenue Regulations Implementing Republic Act No. 10378 entitled “An Act Recognizing the Principle of Reciprocity as Basis for the Grant of Income Tax Exemptions to International Carriers and Rationalizing other Taxes Imposed thereon by Amending Sections 28(A)(3)(A), 109, 118 And 236 of the National Internal Revenue Code (NIRC), as amended, and for other Purposes.”
 
TO: All Internal Revenue Officers and Others Concerned.
 
SECTION 1. BACKGROUND. — On March...