RR No. 13-2003 — Further defers the implementation of RR No. 4-2003, as amended, until May 18, 2003 (published in Phil. Daily Inquirer on March 29, 2003) Digest | Full Text

REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE BUREAU OF INTERNAL REVENUE March 26, 2003 REVENUE REGULATIONS NO. 13-2003 SUBJECT : Regulations Further Amending Revenue Regulations No. 8-2003 which Amended Revenue Regulations No. 4-2003. TO : All Internal Revenue Officers and Others Concerned. SECTION 1. SCOPE. � Pursuant to the provisions of Section 244, in relation to Section 245 of the National Internal Revenue Code of 1997 (Code), these Regulations are hereby promulgated to further defer the implementation of Revenue Regulations 4- 2003, as amended by Revenue Regulations No. 8-2003. SEC. 2. DEFERMENT CLAUSE. � Section 3 of Revenue Regulations No. 8- 2003, is hereby amended to read as follows: "SEC. 3. DEFERMENT CLAUSE. � The implementation of Revenue Regulations No. 4-2003 shall be deferred further until May 18, 2003." SEC. 3. EFFECTIVITY CLAUSE. � These Regulations shall take effect immediately. (Original Signed) JOSE ISIDRO N. CAMACHO Secretary of Finance Recommending Approval: (Original Signed) GUILLERMO L. PARAYNO, JR. Commissioner of Internal Revenue