RMC No. 63-2013 — Clarifies taxable year covered by Revenue Regulations No. 12-2013

REPUBLIC OF THE PHILIPPInES DePArtMent oF FinAnCe BUREAU OF INTERNAL REVENUE

September 26, 2013

REVENUE MEMORANDUM CIRCULAR NO. 6 3-- 30/3

SUBJECT Clarification on the Taxable Year Covered by Revenue

Regulations No. 12-2013

TO All Internal Revenue Officers and Others Concerned

This Circular is being issued to clarify Revenue Regulations (RR) No. 12-2013

payments under Section 2.58.5 of RR 2-98 as amended. (dated 11 July 2013), which amends the requirements for deductibility of certain income

payments of withholding tax at the time of the audit investigation As stated in RR No. 12-2013, no deduction will be allowed notwithstanding

accordance with Secs. 57 and 58 of the Code. reinvestigation/reconsideration in cases where no withholding of tax was made in

to audit investigation for taxable year 2013. in this regard, it is hereby clarified that the provisions of RR No. 12-2013 shall apply

possible publicity. All revenue officials and employees are enjoined to give this Circular the widest

BUREAU OF INTERNAL REVENUE RECORDS MGT. DJVISION 2: 44 AM

SEY 3 f 20f3

RECEIVI Commissioner'of Intermal Revenue KIM S. JACINTO-HENARES

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