RMO No. 28-2013 — Amends certain provisions of RMO No. 20-2013, prescribing the policies and guidelines in the issuance of Tax Exemption Rulings to qualified non-stock, non-profit corporations and associations
BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARtMENT OF FINAnCE RECORDS MGT. DIV BUREAU OF INTERNAL RE OC'T 3 0 20t3 10:70 A.M
)ctoe RECEVE U
REVENUE MEMORANDUM ORDER NO. 28-3013
SUBJECT Amending Pertinent Provisions of Revenue Memorandum Order No 20-2013, Prescribing the Policies and Guidelines in the Issuance of Tax Exemption Rulings to Qualified Non-Stock, Non-Profit Corporations and Associations Under Section 3o of the National
Internal Revenue Code of 1997, As Amended
TO Alt Revenue Officials and Personnel and Others Concerned
SECTION 1. BACKGROUND. This Order is hereby issued to amend certain provisions of Revenue Memorandum Order (RMO) No. 20-2013.
SECTION 2. AMENDMENT. Section 10 of RMO No. 20-2013 is hereby amended to read as follows:
renewed upon filing of a subsequent Application for Tax Exemption/Revalidation, under Ruling shall be deemed revocation thereof upon the expiration of the three (3)-year period. The new Tax Exemption Ruling shall be valid for another period of three (3) years, unless sooner revoked or cancelled." same requirements and procedures provided herein. Failure to renew the Tax Exemption "SECTION 10. Renewal of Tax Exemption Rulings. --- Tax Exemption Rulings may be
this Order is deemed revoked, repealed, or modified accordingiy. SECTION 3. REPEALING CLAUSE. Any revenue issuance which is inconsistent with
SECTION 4. EFFECTIVITY. This Order shall take effect immediately. AIl concerned are enjoined to give this Order a wide publicity as possible.
R NAL REVENUT TNS DIVISION Commissioner of Internal Revenue KIM S. JA ITO-HENARES
OCT 30 018677
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