REPUBLIC OF THE PHILIPPINES
DEPARTMENT OF FINANCE
BUREAU OF INTERNAL REVENUE
February 26, 2010
REVENUE REGULATIONS NO. 3-2010
SUJBECT: Submission of the Statement of Management Responsibility
TO: All Internal Revenue Officers and Others Concerned
SECTION 1. Scope- Pursuant to Section 244, in relation to Section 6(H), and Section 275 of the National Internal Revenue Code of 1997, these Regulations are hereby issued to provide the rationale and guidelines for the submission of the Statement of Management Responsibility that shall accompany the financial statements that shall be submitted with the annual income tax...
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