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REVENUE REGULATIONS No. 17-2011

Implementing the Tax Provisions of Republic Act No. 9505, otherwise known as the “Personal Equity and Retirement Account (PERA) Act of 2008”

RR No. 17-2011 | 2011-10-27

REPUBLIC OF THE PHILIPPINES 
DEPARTMENT OF FINANCE 
BUREAU OF INTERNAL REVENUE
 
October 27, 2011

REVENUE REGULATIONS No. 17-2011

SUBJECT : Implementing the Tax Provisions of Republic Act No. 9505, otherwise known as the “Personal Equity and Retirement Account (PERA) Act of 2008”

TO : All Internal Revenue Officers and Others Concerned
 
SECTION 1. Scope. - Pursuant to Section 244 of the National Internal Revenue Code of 1997, as amended (Tax Code), in relation to Sections 15 and 16 of Republic Act No. 9505, otherwise known as the “Personal Equity and Retirement Account (PERA) Act of 2008, ” these...