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REVENUE REGULATIONS NO. 5-2014

Amending Revenue Regulations No. 17-2013 dealing with the “Preservation of Books of Accounts and Other Accounting Records”

RR No. 5-2014 | 2014-07-30


REPUBLIC OF THE PHILIPPINES
DEPARTMENT OF FINANCE
BUREAU OF INTERNAL REVENUE

Quezon City
July 30, 2014

REVENUE REGULATIONS NO. 5-2014

SUBJECT    :  Amending Revenue Regulations No. 17-2013 dealing with the “Preservation of Books of Accounts and Other Accounting Records” 

TO               :  All Internal Revenue Officers and Others Concerned 

SECTION 1. Section 2 of Revenue Regulations No. 17-2013 is hereby amended to read as follows: 

SECTION 2. RETENTION PERIODS. – All taxpayers are required to preserve their books of accounts, including subsidiary...