RR No. 8-2013 — Amend certain provi ion of RR No. 7-2013, which provide for the policie and guideline for the abatement of urcharge , intere t and compromi e penaltie in relation to the filing of the 2012 tax return of Philippine national and alien individual employed by foreign government /emba ie /diplomatic mi ion and international organization ituated in the Philippine (Publi

FROM :RCLAG FAX NO.:5262288 May. @9 2013 c5:29PM P4

BUREAU OF INTERNA NTERNAL COMMUNCAJRNS PHISINTERNAL REVENUE MAY 1& 20t3 DEAHEIt OF FINANcE T OETHE PHILIPPINES BUKAU OT NTHINAL VANUE RECOUDS MQT DIVISIEH RECEIVEA MAY } U 2OT3 q.01 A.M tMAo

May 09,2013

REVENUE ReGULAtiONS NO. 8-2013

and Compromise Penalties In Relation to the Filing of the 2012 Tax Returna of SUBJECT : Amending Certain Provisions of Revenue Regulations No. 07-2013 Provlding for Policles and Guidelines for the Abatement of Surcharges, interests Philippine Natlonala and Alien Individuals Employed by Forelgn Governments/Embassies/ Dlplomatic Missions and International Organizations Situated in the Philippines

TO : All Revenue Officials, Employees and Others Concerned

sECTION 1. Scope, -These Regulations are hereby promulgated.-to amend certain provisions of Revenue Regulations (RR) No. Q7-2013 relative to'the requirements for the availment of abatement of surcharges, interests and compromise penalties.

SECTiON 2. Section 2 of RR 7-2013 is hereby amended to read as follows:

need not provide information on thetr non-Filipino employees. by RMC 31-2013 ahall secure from his/her employer (Foreign the format prescribed in ANNEX A hereto. International organizations wlth the provisions of related international agreernents or domestic laws "Sectlon 2. Mandatory ReQuirement- The employee-taxpayer covered Organizations), a Summary List of Employees as of December 31. 2012 in whose non-Filipino empioyees enjoy immunity from taxation in accordance Goyernments/ Embassies/Diplomatlc Missions and International

In lieu of the Summary List of Emoloyees, the employee-taxpayer may information on his/her position or rank, perlod of employment for 2012 and monthly salaries, emoluments and monetary benefits. obtain a Certificate_of Employment from his/her employer disclosing

The Summary List of Employees or the Cartlfieate of Employment shalt be

the prescribed fom to be used in applying for abatement under these attached to the Declaration of Availment of Abatement (Annex B) which is Regulations.

SECTION 3. Section 3 (ii) of RR 7-2013 {s hereby amended to read as follows:

In case a Summary List of Employees is submitted by the taxpayer, he or she must be included in the tist as one of the employees, diplomatic agents, staff members or officials of the Foreign Government/Embassy/Diplomatic

FROM.ROLAG FRX NO.:5262288 May. 09 2013 05:31PM

for 2012, and monthly salaries, emoluments and other monetary beneffts;" Employrent was submitted, such certifleate must clearly state the taxpayer's position or rank, period of ermployment Mission and International Organization. If a Certificate of

inconsistent with these Regulations are considered revoked, repealed or modified accordingly. SEcTION 4. Rapealing Clause. --- All revenue issuances and parts thereof which are

from date of publication in a newspaper of general circulation. SECTION 5. Effectivity. -- These Regulatlons shall take effect after fiftean (15) days

Approved by:

CESARV. PURISIMA Secrotary of Finance

0079 Recommending Approval:

Commiesloner of Internal Revenue KiM S. JAgiNTo-HenAreS AY C BUREALL OF NTBENAL MIVENE RECORBS ME+ WIVIION MAY 1 0 2013 40A.M.

015631 RECEIVFT