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
018167
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