RR No. 5-2006 — Lifts the temporary deferment of the implementation of Revenue Regulations No. 17-2005 (Published in Manila bulletin on April 1, 2006) Digest | Full Text
REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE BUREAU OF INTERNAL REVENUE Quezon City March 8, 2006 REVENUE REGULATIONS NO. 5-2006 SUBJECT: Implementation of Revenue Regulations No. 17-2005 To: All Internal Revenue Officers and Others Concerned Section 1. Objective. Pursuant to the provisions of Section 244, in relation to Section 6, both of the National Internal Revenue Code of 1997, these Regulations are hereby promulgated to lift the temporary deferment of the implementation of Revenue Regulations 17-2005, "Providing for the Policies, Guidelines, and Procedures in the Implementation of the Tax Subsidy Granted by the Fiscal Incentives Review Board to the Bases Conversion Development Authority for the Subic-Clark- Tarlac Expressway Project." These Regulations supersede Revenue Regulations 19-2005 dated November 7, 2005. Section 2. Effectivity. These Regulations shall take effect immediately. (Original Signed) MARGARITO B. TEVES Secretary of Finance RECOMMENDING APPROVAL: (Original Signed) JOSE MARIO C. BU�AG Commissioner of Internal Revenue
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