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Department of Finance
BUREAU OF INTERNAL REVENUE
REVENUE REGION 2
Cordillera Administrative Region
Highlights:
Transitory Provision
All unused /unissued principal and supplementary
receipts/invoices printed prior to the effectively of these
Regulations, shall be valid until June 30, 2013.
Effectivity Clause:
NOTE:
The condonation is not automatic and that a local water district
must meet certain requirements before it can avail of the tax
incentives.
RMC 68-2012
November 5, 2012
APPLICATION
The applicant must file with the Technical working
Committee on abatement through the Assistant
Commissioner Collection Services stating the
requirements prescribed under RMC 68-2012.
PRESCRIPTION
All applications for condonation must be filed on or
before April 30, 2013. No application for condonation
may be processed after the said date.
RR 1-2013
January 23, 2013
All NGAs notified are required to enroll first with the BIRs
eFPS facility and they shall be required to submit to the Revenue
District Office where they are registered the names of two (2)
authorized officers designated to file the required tax returns
pursuant to Section 52 (A) of the Tax code (e.g. Head of Office
and chief Accountant/Disbursement Officer).
RR 1-2013
January 23, 2013
Note: The designated official shall be personally liable for the additions to the tax
prescribed in Chapter 1, Title X of the National Internal Revenue Code, as
amended, for violations of withholding tax laws and regulations.
RESPONSIBILTY OF
AGENCIES/OFFICES/GOCCs/LGUs
(Memorandum ACIR Collection Service July 22,2004)
ANNEX B-1
____________
Date
The Commissioner
Bureau of Internal Revenue
National Office Bldg., Diliman Quezon City
ATTENTION: The Revenue District Officer
Revenue District Office No. 55
San Pablo City
Gentleman:
In compliance with Executive Order No. 651, as implemented by Revenue Regulations No. 1-87, as amended by Revenue Regulation
Nos. and 10-97, we are submitting the names of officials designated as withholding agents who are charged with the duty to withhold and remit taxes for:
_____________________________________ ______________________________
(NAME OF GOVERNMENT OFFICE) (ADDRESS)
B. Chief, Accountant
Name: __________________________________ City Treasurer
Address: __________________________________
TIN: ___________________________________________
Municipal Treasurer
Provincial Treasurer
Barangay Captain
Barangay Treasurer
DATE OF DESIGNATION: ________________________________
MONTH DAY YEAR
These officials are personally liable for the additions to the tax prescribed in Chapter 1, Title X of the National Internal
Revenue Code as amended.
Very truly yours,
__________________________________
SIGNATURE OVER PRINTED NAME
______________________
Position
Responsibilities of the Government
Officials/Employees as Withholding
Agents (RMC 23-2012)
1. To register the government Office as withholding agent
PENALTIES
CRIMINAL LIABILITIES
COVERAGE
REPEALING CLAUSE
Clarification on the
Implementation of RR 5-2012
RMC 22-2012
April 2, 2012