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REVENUE REGULATIONS NO. 3-2011

REGULATIONS PROVIDING FOR THE POLICIES, GUIDELINES AND PROCEDURES ON THE APPLICATION FOR CHANGE IN ACCOUNTING PERIOD UNDER SECTION 46 OF THE NATIONAL INTERNAL REVENUE CONDE (NIRC) OF 1997, AS AMENDED

RR No. 3-2011 | 2011-03-07


REPUBLIC OF THE PHILIPPINES
DEPARTMENT OF FINANCE
BUREAU OF INTERNAL REVENUE

March 7, 2011

REVENUE REGULATIONS NO. 3-2011

SUBJECT: REGULATIONS PROVIDING FOR THE POLICIES, GUIDELINES AND PROCEDURES ON THE APPLICATION FOR CHANGE IN ACCOUNTING PERIOD UNDER SECTION 46 OF THE NATIONAL INTERNAL REVENUE CONDE (NIRC) OF 1997, AS AMENDED

TO: All Revenue Officials and Others Concerned

Section 1. OBJECTIVE. – These Regulations are hereby promulgated to provide the guidelines and prescribe the documentary requirements on the application for change in accounting period. It is also issued to streamline the processing of applications for approval of...