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Preservation of Books of Accounts and Other Accounting Records RR 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 Code 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 of accounts and other accounting records.

SECTION 1. BACKGROUND. In general, all books, registers, records, vouchers, and other supporting papers and documents prescribed by the Bureau of Internal Revenue (BIR), and other records kept by taxpayers shall be preserved intact, unaltered, and unmutilated. The same shall be kept at all times in the place of business of the taxpayer, who shall produce them for examination or deliver them or any of them for inspection outside of his/its place of business upon demand of any internal revenue officer (Section 21 of Revenue Regulations No. V-1).
Section 235 of the NIRC provides:
"SECTION 235. Preservation of Books of Accounts and Other Accounting Records. All the books of accounts, including the subsidiary books and other accounting records of corporations, partnerships, or persons, shall be preserved by them for a period beginning from the last entry in each book until the last day prescribed by Section 203 within which the Commissioner is authorized to make an assessment, xxx
xxx
Any provision of existing general or special law to the contrary notwithstanding, the books of accounts and other pertinent records of tax-exempt organizations or grantees of tax incentives shall be subject to examination by the Bureau of Internal Revenue for purposes of ascertaining compliance with the conditions under which they have been granted tax exemptions or tax incentives, and their tax liability, if any." (Underscoring supplied)
In relation to Section 235 of the NIRC, Section 203 of the same Code
provides:---------------------------------------------------------------------------------------------------------------



"SECTION 203. Period of Limitation Upon Assessment and Collection. Except as provided in Section 222, internal revenue taxes shall be assessed within three (3) years after the last day prescribed by law for the filing of the return, and no proceeding in court without assessment for the collection of such taxes shall be begun after the expiration of such period: Provided, That in a case where a return is filed beyond the period prescribed by law, the three (3)-vear period shall be counted from the day the return was filed. For purposes of this Section, a return filed before the last day prescribed by law for the filing thereof shall be considered as filed on such last day." (Underscoring supplied)
The above provisions imply that the records of the taxpayer must be preserved for a period of three (3) years from the date of the last entry made thereon. On the other hand, the following shall be noted:
First, Section 203 also refers to Section 222 of the NIRC which provides for exceptions to the three (3)-year period of limitation of assessment. Section 222 pertinently provides:
"SECTION 222. Exceptions as to Period of Limitation of Assessment and Collection of Taxes.  
(a)  In the case of a false or fraudulent return with intent to evade tax or of failure to file a return, the tax may be assessed, or a proceeding in court for the collection of such tax may be filed without assessment, at any time within ten (10) years after the discovery of the falsity, fraud or omission: Provided, That in a fraud assessment which has become final and executory, the fact of fraud shall be judicially taken cognizance of in the civil or criminal action for the collection thereof.
(b)  If before the expiration of the time prescribed in Section 203 for the assessment of the tax, both the Commissioner and the taxpayer have agreed in writing to its assessment after such time, the tax may be assessed within the period agreed upon. The period so agreed upon may be extended by subsequent written agreement made before the expiration of the period previously agreed upon.
xxx" (Underscoring supplied)
Thus, a taxpayer's accounting records shall be needed beyond the three (3)-year period of limitation of assessment if he/it is investigated by the BIR for any falsity, fraud or omission in the returns. In such case, the investigation would be conducted "within ten (10) years after the discovery of the falsity, fraud or omission." Further, the taxpayer's accounting records would also be needed beyond the three (3)-year period of limitation if, before the expiration thereof, both the Commissioner or his duly authorized representative and the taxpayer have agreed in writing (also known as the Waiver of the Statute of Limitations) to its assessment and/or collection after the said period.


Second, if there is a pending tax case, protest or claim for tax credit/refund of taxes, and the books and records concerned are material to the case, then such books and records should be kept until the case is finally resolved.
Finally, the books of accounts and other pertinent records of tax-exempt organizations or grantees of tax incentives are subject to periodic examination by the BIR for purposes of ascertaining whether they have been complying with the conditions under which they have been granted tax exemption ox.tax incentives and their tax liability, if any.
The reason for requiring the books of accounts to be preserved is to ensure that all taxes due to the government may be readily and accurately ascertained and determined any time of the year. As explained above, the right of the BIR to examine and/or inspect books of accounts and other accounting records of taxpayers may extend beyond the three (3)-year period of limitation of assessment.
On the other hand, from the point of view of taxpayers on the receiving end of regular or extraordinary audits and assessments, they must ensure that their books of accounts and other accounting records are available for submission in support of their defenses and aid in the resolution of the cases.
In view of the foregoing, it is in the best interest of both the government and the taxpayers that books of accounts and accounting records are retained for a longer period of ten (10) years.

SECTION 2. RETENTION PERIODS. All taxpayers are required to preserve their books of accounts, including subsidiary books and other accounting records, for a period of ten (10) years reckoned from the day following the deadline in filing a return, or if filed after the deadline, from the date of the filing of the return, for the taxable year when the last entry was made in the books of accounts.
The term "other accounting records" includes the corresponding invoices, receipts, vouchers and returns, and other source documents supporting the entries in the books of accounts. They should also be preserved for a period of ten (10) years counted from the date of last entry in the books to which they relate.
The term "last entry" refers to a particular business transaction or an item thereof that is entered or posted last or latest in the books of accounts when the same was closed.
The foregoing notwithstanding, if the taxpayer has any pending protest or claim for- tax credit/refund of taxes, and the books and records concerned are material to the case, the taxpayer is required to preserve his/its books of accounts and other accounting records until the case is finally resolved.
Finally, unless a longer period of retention is required under the NIRC or other relevant laws, the independent Certified Public Accountant (CPA) who audited the records and certified the financial statements of the taxpayer, equally as the taxpayer, has the responsibility to maintain and preservecopies of the audited and certified financial statements for a period of ten (10) years from the due date of filing the annual income tax return or the actual date of filing thereof, whichever comes later.
SECTION 3. EXAMINATION AND INSPECTION. All books, registers and other records, and vouchers and other supporting papers required by the BIR shall be kept at all times at the place of~business of the taxpayer, subject to inspection by any internal revenue officer, and upon demand, the same must be immediately be produced and submitted for inspection (Section 20 of Revenue Regulations No. V-1). They may be examined and inspected for purposes of regular audit or extraordinary audit, requests for exchange of information by a foreign tax authority under Sections 6 and 71 of the NIRC, and in the exercise of the Commissioner's power to obtain information under Section 5 of the NIRC, among others.
Examination and inspection of books of accounts and other accounting records shall be done in the taxpayer's office or place of business or in the office of the BIR.
SECTION 4. PENALTIES. Any violation of the provisions of these regulations shall be subject to penalties provided in Sections 266, 275, and other pertinent provisions of the NIRC; and Section 6 of Republic Act No. 10021 (the "Exchange of Information on Tax Matters Act of 2009").
SECTION 5. REPEALING CLAUSE. The provisions of all internal revenue issuances as well as rulings inconsistent herewith are hereby amended or revoked accordingly.

SECTION 6. EFFECTIVITY. These Regulations shall take effect fifteen (15) days after its publication in at least two (2) newspapers of general circulation.
Preservation of Books of Accounts and Other Accounting Records RR 17-2013

SEMINAR on BOA UPDATES, Accountancy Development and 2015 ASEAN Economic Community Opportunities for Accountants


SEMINAR on BOA  UPDATES,  Accountancy Development and   2015 ASEAN Economic Community  Opportunities for Accountants

We cordially invite you on December 17, 2013 (Tuesday) 8:00am to 5pm,  2nd Floor  SJB Town Villa AIT Training Room, No. 8 Scout Tuazon St., Quezon City for a  Seminar on BOA updates and the Accountancy Development internationally (Statements of Membership Obligations of the International Federation of Accountants (IFAC),  regionally (the ASEAN Mutual Recognition Arrangement and  in the Philippines (2015 Accountancy Road Map).
           
TOPICS TO BE DISCUSSED (Thematic Area 1):
                      BOA UPDATES  AND LATEST DEVELOPMENT
                               Latest PRC BOA issuances                            
                               Accreditation Requirements of BOA   
                     ACCOUNTANCY DEVELOPMENT AND OPPORTUNITIES FOR  ACCOUNTANTS:
                            IFAC and the Statement of Membership Obligations
                              Updates on International Standards issued by Accountancy Standard Setting Boards
                            ASEAN Integration 2015 (free flow of goods and services by 2015)
                              ASEAN  and the Mutual Recognition Arrangements
                            How to become  an ASEAN Chartered Accountant
                              Opportunities ahead
                              Problems and Constraints
                              The QAR Issues and concerns

RESOURCE SPEAKER:
                 
       Dean Estelita C. Aguirre, Incumbent Deputy President of the ASEAN Federation of
       Accountants (AFA),  2014-2015 President of the AFA; Former  member of the  Board of          Accountancy;  Former PICPA Executive Director; Incumbent Corporate Secretary of PICPA

 NOTE:  The  AIT Training Room has  a capacity of twenty (20)  seats.  Hence, the  number of 
               participants is limited to only  to twenty (20), on a  first come, first served basis.                
Be a part of the AIT Family by joining the New Yahoo Groups  for  “Free Knowledge Sharing”. 
                              
              To register, please call:  Vicky at 448-5905 (Office) ;345-5905 (Office) ; 0928-5522246 (Smart);   09237224506 (Sun); 09064688970 (Globe)

To confirm reservation, please deposit registration fee at any branch of  East West Bank  for the account of Asian Institute of Taxation, Inc Tomas Morato Branch Savings Account No. 42-02-006359. Then  fax deposit slip to 448-5905.

Seminar Registration Fee:  Php P2,500 plus VAT for seminar materials, certificate, materials, lunch,
                                                    AM and  PM snacks,  eight (8) CPD Units)  20% discount for AIT-AAA
                                                Regular Members
____________________________________________________________________________________
Registration Form:
Mr/Ms:___________________________________________________________________
Company/Firm:_____________________________________________________________
Mobile Tel: _____________Fax:_________Email Address___________________________

No. 8 Scout Tuazon St, Quezon City Fax No.448-5905; Tel Nos. 345-5905; 345-5905                Email:asiantaxinstitute@yahoo.com                           Website:www.asianinstituteoftaxation.com
“Competence Building  Confidence”


BIR Tax Updates Quezon City

BIR Tax Updates Quezon City  

ASIAN INSTITUTE OF TAXATION
NO. 8 SCOUT TUASON ST, QUEZON CITY
PRC CPE ACCREDITATION NO. 002

We cordially invite you to a seminar on:
YEAR-END REQUIREMENTS FOR INCOME TAX, W-TAXES
& VAT, % TAXES AND OTHER TAX UPDATES
MORNING SESSION:
INCOME TAX AND WITHHOLDING TAXES
VARIOUS COMPLIANCE REQUIREMENTS

· Filing 2012 ITRs and additional attachments of regular itemized deductions (RMC 27-2013)
· Filing/submission of Certificate of Compensation Payment/Tax Withheld (RR 11-2013)
· “Tentative Annual ITRs” being filed by certain taxpayers (RMC 50-2013)
· Filing of ITRs of Phil nationals and aliens employed by foreign govts (RR 7-2013; 8-2013)
· Expands coverage of taxpayers required to file tax returns and pay taxes thru eFPS (RR 1-2013)
· eFPS Implementation (RMC 30-2013 AND RR 9-2001)
· eFPS Filing of tax returns affected by revised tax rates-alcohol,tobacco products (RMC 10-2013)
· Redemption Period on Foreclosed Properties (RMC 55-2011)
· Binding effect of Rulings prior to Jan 1, 1998 (RR 5-2012)
· Joint Ventures not taxable as corporations (RR 10-2012)

ON TAXABILITY OF CERTAIN INCOME ITEMS AND CLAIMING OF DEDUCTIONS
· Deposits/advances for expenses received by taxpayers (RMC 89-2012; 16-2013)
· Taxation of Shares of Stocks (RR 6-2013)
· Treatment of sale of jewelry to NRA not engaged in business in Phil or to NRFC (RR 5-2013)
· Asso dues & other assessments collected by Homeowners Asso.(RMC 65-2012; 9-2013)
· PAGCOR, its contractees and licensees (RMC 33-2013)
· Director’s Fees (RMC 77-2008)
· Contributions to GSIS, SSS, and HDMF in excess of compulsory (RMC 27-2011; 53-2011)
· Improperly Accumulated Earnings Tax (RMC 35-2011)
· Price Ceiling for Socialized Housing (RMC 30-2011)
· Interest on Savings and Time Deposits of Cooperative Members (RMC 47-2011)
· Tax Treatment of Separation Benefits (RMO 26-2011; RMO 36-2011)
· Income Payments for Media Advertising Placements (RMC 63-2012; 91-2012)
· Clubs operated exclusively for pleasure and recreation (RMC 35-2012)
· Condominium Corporations (RMC 65-2012)
· Requirements for deductibility of certain income payment (RR 12-2013; 63-2013)
· Deductibility of depreciation expenses on purchase of vehicles (RMC 2-2013)

ON WITHHOLDING TAXES
· On Real Estate practitioners (RR 10-2013)
· SAWT and MAP (RR 2-2006; RMC 3-2006)
· Government Money Payments (RMC 5-2006)
· EWT on payments of PHIC to Medical Practitioners (RMC 38-2011; RMC 49-2011)
· EWT on Professional Fees paid to Medical Practitioners (RR 14-2013)
· Exemption of GPPs from EWT (RMC 3-2012)
· Withholding on Compensation Income: de Minimis and Fringe Benefits (RR 2-2011)

AFTERNOON SESSION:
VALUE ADDED TAX AND OTHER PERCENTAGE TAXES
VARIOUS COMPLIANCE REQUIREMENTS
· Registration, Updates, Transfer and Cancellation (RR 7-2012)
· Invoicing and Accounting Requirements; Invoicing preparation
· Filing of Monthly VAT Declaration, Quarterly VAT Return and payment of net VAT payable
· Final Vat Withholding and Remittance
· Mandatory Submission of SLS, SLP, SLI (RR 1-2012)
· Preservation of Books of Accounts (RR 17-2013)
· Obligations of Exhibitor or Organizer and Privilege Store Operators (RR 16-2013)
· Machine Identification Number Sticker for CRM/POS machines (RR4-2013)
· Taxpayers’ obligations in relation to online business transactions (RMC 55-2013)
· Validity of unused/unissued receipts/invoices printed prior to Jan 18, 2013 (RMC 52-2013)
· Validity of unused/unissued receipts/invoices printed prior to Jan 18, 2013 (RMC 44-2013)
· Policies on submission of Inventory Report of all unused RORs/ORs (RMO 6-2013)
· Reportorial Requirements for Leasing of Commercial Spaces (RR 12-2011)

ON VATABILITY OF CERTAIN SALE OF SERVICES
· Effectivity of Threshold Amounts for VAT Purposes (RR 3-2012)
· Services provided by hotels to international air transport (RMC 31-2011)
· Business Taxes on Professionals (RMC 64-2012)
· Change of control of a corporation (RR 10-2011)
· Common Carrier’s Tax Liability of International Carriers (RR 11-2011)

RESOURCE PERSONS:

A. Income Tax, Withholding Taxes and Other Compliance Requirements
Atty. Victorino C. Mamalateo, Tax Professor and Reviewer (UP, Ateneo, etc.) Master of laws (Harvard
University), former BIR Asst Commissioner, Former P&A Tax Partner, Tax Consultant

B. Value Added Tax and Other Compliance Requirements
Mr. Arnold Apdua, LLB, CPA, Former Supervisor, Bureau of Internal Revenue, Tax Professor,
University of the East, Tax Consultant
Venue Max’s Restaurant, Scout Tuazon St., Quezon Cty
Date & Time December 6, 2013, 8am to 5:30pm
Seminar Fee
P2,500 + 12% VAT Includes seminar materials, Lunch, AM & PM snacks, certificate for 8
CPD Units (less 20% special discount on seminar fee for AIT Regular Members)
CPD UNITS: 8 Units on THEMATIC AREA: 2 – Pronouncements related to taxation

For Reservations: Please call Vicky at (02)448 5905 or (02)345 5905 or
(Sun) 0923-7224506, (Globe) 0906-4688970, (Smart) 0928-5522246
Just inform Vicky that you found the Bir tax updates details in www.philippinecpa.com

To Confirm Reservations: Please deposit registration fee at any branch of
East West Bank Savings Account No. 42-02-006359 (Tomas Morato Branch); or
Banco De Oro Savings Account No. 115 004 7656 (Tomas Morato Branch),
under the name of “Asian Institute of Taxation, Inc.”
Please fax deposit slip to (02) 448-5905.
Email us at vickylitiatco@yahoo.com
………………………………………………………………………………………………………
REGISTRATION FORM
Name
Landline Mobile Email Add:
Company
Address

PLEASE BRING VALID IDs FOR REGISTRATION and TO CLAIM YOUR CPE CERTIFICATE
SJB Town Villa, No. 8 Scout Tuason St, Quezon City Tel Nos. 448-5905; 345-5905
Email: ait.ecaguirre@gmail.com or vickylitiatco@yahoo.com Website:www.asiantaxinstitute.com

“Competence Building Confidence”

BIR Tax Updates Quezon City  


REVENUE MEMORANDUM CIRCULAR NO. 70-2013 Documentary Requirements for the BIR Registration

November 12, 2013
REVENUE MEMORANDUM CIRCULAR NO. 70-2013
SUBJECT: Clarifications on the List of Documentary Requirements for the Registration of Each Type of Application under Annex A of Revenue Regulations No. 7-2012
TO             :      All Internal Revenue Officers and Others Concerned
This Circular is being issued to correct and provide clarifications on the list of documentary requirements on application for registration published as “Annex A” of Revenue Regulations No. 7-2012 dated April 2, 2012, as follows:
“I.     SELF-   EMPLOYED   INDIVIDUALS,   ESTATES   AND   TRUSTS   AND   THEIR
BRANCHES.-xxx xxx xxx C. Documentary Requirements
1. Photocopy of Mayor’s Business Permit (or duly received Application for Mayor’s Business Permit, if the former is still in process with the LGU) and /or PTR issued by the LGU; and NSO Certified Birth Certificate of the applicant;
Other documents for submission (only if applicable):
a. Contract of Lease;
b.  DTI Certificate of Registration of Business Name, if a business
trade name shall be used;
c.  Certificate of Authority if Barangay Micro Business Enterprises
(BMBE) registered entity;
d. Proof of Registration/Permit to Operate with Board of Investment
(BOI)/Board of Investment for Autonomous Region for Muslim
Mindanao (BOI-ARMM), Philippine Export Zone Authority
(PEZA), Bases Conversion Development Authority (BCDA) and
Subic Bay Metropolitan Authority (SBMA);
e. Sworn Statement of Capital;
f. Waiver of husband to claim additional exemption;
g. Marriage Contract; and
h. NSO Certified Birth Certificate of declared dependents.
2.  For Non-Residents – In addition to the above applicable requirements, a Working Permit;
3.  For Franchise Holders/Franchisees – In addition to the above applicable
Page - 1 - of 4


requirements, a photocopy of the Franchise Agreement;
4.  For Trusts –  In addition to the requirements enumerated under “a” to “h” above, a photocopy of the trust agreement;
5.  For Estates (under judicial settlement) – In addition to the requirements
enumerated under “a” to “h” above, a photocopy of the Death Certificate of the deceased and judicial settlement;
6. In the case of registration of branches/facility types:
a) Copy of the Certificate of Registration (COR) of the Head Office
for facility types to be used by the Head Office and COR of the
branch for facility types to be used by a particular branch;
b) Mayor’s Business Permit or duly received Application for Mayor’s
Business Permit, if the former is still in process with the LGU;
c) DTI Certificate of Registration of Business Name, if a business
trade name shall be used, if applicable; and
d)  Contract of Lease, if applicable.
II. FOR LOCAL EMPLOYEES xxx xxx xxx C. Documentary Requirements
1.      NSO Certified Birth Certificate of declared dependents, if any;
2.      Waiver of husband on his right to claim additional exemptions, if wife will claim;
3.      Marriage Contract, if applicable.
If the husband wants to reacquire from his wife the privilege of claiming the additional exemption for the dependent children, he shall execute a cancellation of the previously-executed waiver of the privilege to claim additional exemptions in favor of the wife, which Notice of Cancellation of Waiver of the Privilege of Claiming the Additional Exemptions shall be filed separately, together with the registration update form, with the RDOs having jurisdiction over the registration of the husband and of the wife.
4.      NSO Certified Birth Certificate of the applicant or
5.      Passport (in case of non-resident alien not engaged in trade or business).
III.      CORPORATIONS,      PARTNERSHIP,      COOPERATIVES,      ASSOCIATIONS (WHETHER TAXABLE OR NON-TAXABLE), AND ITS BRANCHES AND FACILITIES -xxx xxx xxx C. Documentary Requirements 1.   For corporations/partnerships
1.1   Copy    of    SEC    Registration    and    Articles    of    Incorporation/Articles    of
Partnerships, as the case may be;
1.2   Copy of Mayor’s Business Permit or duly received Application for Mayor’s
Business Permit, if the former is still in process with the LGU.
Other documents for submission (only if applicable):
a. Contract of Lease;
b. Certificate of Authority, if BMBE-registered entity;
c. Franchise Agreement;
d. License   to   Do   Business   in   the   Philippines,   in   case   of   resident   foreign
corporation;
Page - 2 - of 4


e. Proof of Registration/Permit to Operate with BOI, BOI-ARMM, SBMA, BCDA, PEZA.
2. For GAIs, GOCCs and LGUs – Copy of the Unit or Agency’s Charter;
3.  For Cooperatives – Copy of Cooperative Development Authority (CDA)
Certificate of Registration and Articles of Cooperation;
4.  For Home Owner’s Association – Copy of Certificate of Registration issued by Housing and Land Use Regulatory Board (HLURB) and Articles of Association;
5.  In the case of registration of branch/facility type:
a. Copy of the COR of the Head Office for facility types to be used by the Head
Office and COR of the branch for facility types to be used by a particular
branch;
b. Mayor’s Business Permit or duly received Application for Mayor’s Business
Permit, if the former is not yet available; and
c. Contract of Lease, if applicable.
IV. PURELY TIN ISSUANCE
xxx xxx xxx C. Documentary Requirements
a) Individual
1.  NSO Certified Birth Certificate of the applicant;
2.  Passport   (in   the   case   of   non-resident   alien   not   engaged   in   trade   or business);
3.  Marriage Contract, if the applicant is a married woman
b) Non-individual
Document to support the transaction between a non-resident foreign corporation and the withholding agent (e.g. bank certification, invoice, contract, etc.).
Additional     requirements     for     transactions     involving     One     Time     Transactions (ONETT):
1.    Deed of Sale/Deed of Assignment/Mortgage Document, whichever is applicable in case of sale, assignment, mortgage, purchase and/or disposal of shares of stock and/or real estate properties;
2.    Deed of Donation for donation of properties or transfers by gratuitous title;
3.    Transfer of properties by succession
i.   Deed   of   Extrajudicial   Settlement   of   the   Estate/Judicial   Settlement   of
Estate,
ii. Death certificate of the decedent;
4.    Cash Invoice or Official Receipt for brand new vehicles in case of claim of winnings involving personal properties subject to registration;
5.    Deed of Sale or COR with LTO, in the case of a sale of second-hand vehicle.

6.   Certification from Awarding Company/Person in case of Claim of
Winnings;

V. UPDATES / TRANSFER OF RECORDS/TRANSFER OF REGISTRATION TO
ANOTHER RDO
xxx xxx xxx
C. Documentary Requirements
1.       xxx xxx xxx
2.       xxx xxx xxx
3.       xxx xxx xxx
4.       xxx xxx xxx
5.       Additional Documentary Requirements for Transfer of Business Registration to Another RDO (Head Office and/or Branch) – Original copy of Certificate of Registration, Inventory list of unused principal and supplementary receipts/invoices, Unused principal and supplementary receipts/invoices for re-stamping and sketch of place of production (if taxpayer is subject to Excise Tax);
6.        Documentary Requirements for Other Updates
a) Change in Registered Name/Trade Name – Original Copy of Certificate
of Registration and Amended SEC Registration/DTI Certificate;
b) Change/Add in Registered Activities/Line of Business – Original Copy
of Certificate of Registration;
c) Change/Add    Tax    type    details    –    Original    Copy    of    Certificate    of
Registration;
d) Update   of   Books   of   Accounts   –   Photocopy   of   the   first   page   of   the
previously approved books;
e)   Change in Accounting Period – BIR written approval of the change
and Photocopy of short period return filed.
VI. CANCELLATION OF TIN / REGISTRATION
xxx xxx xxx
C. Documentary Requirements
xxx xxx xxx
This RMC shall take effect immediately. All revenue officials, employees, and others concerned are enjoined to give this Revenue Memorandum Circular (RMC) a wide publicity as possible.

Documentary Requirements for the BIR Registration REVENUE MEMORANDUM CIRCULAR NO. 70-2013 

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