RMC No. 74-2005 — Clarifies that the deadline for availment of Enhanced Voluntary Assessment Program (EVAP) for taxable year 2004 and prior years under certain conditions is up to the first working day of January 2006 Digest | Full Text

REPUBLIKA NG PILIPINAS KAGAWARAN NG PANANALAPI KAWANIHAN NG RENTAS INTERNAS Agham Road, Diliman, Quezon City 23 December 2005 REVENUE MEMORANDUM CIRCULAR NO. 74 - 2005 SUBJECT : Deadline for Availment of Enhanced Voluntary Assessment Program (EVAP) for Taxable Year 2004 and Prior Years TO : Under Certain Conditions All Revenue Officers and Others Concerned The Enhanced Voluntary Assessment Program (EVAP) for Taxable Year 2004 and Prior Years Under Certain Conditions pursuant to the provisions of Revenue Regulations No. 18-2005 is valid until December 30, 2005. However, said date is a legal holiday. Thus, taxpayers can still avail thereof up to the first working day of January 2006. All concerned are hereby enjoined to strictly implement this Circular. (Original Signed) JOSE MARIO C. BU�AG Commissioner of Internal Revenue A-