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REVENUE REGULATIONS NO. 16-2013

REVENUE REGULATIONS NO. 16-2013

RR No. 16-2013 | 2013-08-22

REPUBLIC OF THE PHILIPPINES
DEPARTMENT OF FINANCE
BUREAU OF INTERNAL REVENUE

August 22, 2013



REVENUE REGULATIONS NO. 16-2013

SUBJECT : Revoking Revenue Regulations Nos. 16-2003 and 24-2003 Relating to Taxation of Privilege Stores and Imposing New Rules

TO : All Revenue Officials and Employees and Others Concerned


These Regulations shall govern the taxation of persons who sell goods and/or services through the use of “privilege-store.”

Section 1. Scope. — Pursuant to the provisions of Sections 6, 244 and 245 in relation to Sections 116 and 128 of the National Internal Revenue Code of 1997 (NIRC), these Regulations are hereby...