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Revenue Regulation No. 17-2013

Revenue Regulation No. 17-2013 (Preservation of Books of Accounts and Other Accounting Records)

RR No. 17-2013 | 2013-09-27

REPUBLIC OF THE PHILIPPINES
DEPARTMENT OF FINANCE
BUREAU OF INTERNAL REVENUE


REVENUE REGULATIONS NO. 17-2013

SUBJECT: Preservation of Books of Accounts and Other Accounting Records

      TO: All Internal Revenue Officers and Others Concerned 

         Pursuant to the provisions of Section 244, in relation to Sections 5, 6, 203, 235, and 222 of the National Internal Revenue of 1997 (NIRC), as amended, these Regulations are hereby promulgated to clarify the retention period and to prescribe the guidelines on the preservation of books and other accounting records.

        SECTION 1....