BIR REVENUE REGULATIONS NO. 15-2011, August 26, 2011

[ BIR REVENUE REGULATIONS NO. 15-2011, August 26, 2011 ]

AMENDMENT TO SECTION 5 OF REVENUE REGULATIONS NO. 12-2011

Whereas, taxpayers covered under Revenue Regulations No. 12-2011, specifically those mandated to comply with the requirements contained under Section 5 thereof, are requesting for an extension as they need more time to be able to comply thereto, Section 5 of Revenue Regulations No. 12-2011 is hereby amended to read as follows:

"Section 5. Transitory Provision

This first filing of tenants profile will cover tenants as of July 31, 2011 . All owners/sub-lessors are required to comply with these regulations by submit- -ting the following documents on or before November 2, 2011:

x x x."

These Regulations shall take effect immediately following its publication in a newspaper of general circulation.

Adopted: 26 August 2011

(SGD.) CESAR V, PURISIMA Secretary of Finance

Recommending Approval:

(SGD.) KIM S. JACINTO-HENARES Commissioner of Internal Revenue