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REVENUE REGULATIONS NO. 18-2013

REVENUE REGULATIONS NO. 18-2013

REVENUE REGULATIONS NO. 18-2013 | 2013-11-28

REPUBLIC OF THE PHILIPPINES
DEPARTMENT OF FINANCE
BUREAU OF INTERNAL REVENUE

Date: November 28, 2013


REVENUE REGULATIONS NO. 18-2013


SUBJECT : Amending Certain Sections of Revenue Regulations No. 12-99 Relative to the Due Process Requirement in the Issuance of a Deficiency Tax Assessment

TO :   All Internal Revenue Officers and Others Concerned


SECTION 1. Scope. — Pursuant to the provisions of Section 244, in relation to Section 245 of the National Internal Revenue Code of 1997 (Tax Code), as amended, these Regulations are hereby promulgated to amend provisions of Revenue Regulations (RR) No. 12-99.

SECTION 2. Amendment. — Section 3 of...