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RR No. 13-2006: Amends sub-paragraph 3.3 of RR No. 4-2005 pertaining to financial statements acceptable to the BIR

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Summary

RR No. 13-2006 amends sub-paragraph 3.3 of RR No. 4-2005 on financial statements acceptable to the BIR.

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Key points

  1. New second sentence. The second sentence now says that, starting 2005 and except as provided under Sec. 232 of the NIRC, only financial statements audited by external auditors accredited by the Bureau of Internal Revenue are accepted.

Who is affected

  • Taxpayers submitting audited financial statements

Deadlines and effectivity

  • Applies starting 2005

Summary by Tax Resources PH. It is not a substitute for the full text of the issuance or professional advice.

Related issuances (1)

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CitesRR No. 4-2005

Copies of BIR issuances are hosted here for reference. For the official version, check bir.gov.ph. Summaries by Tax Resources PH are not a substitute for the full text or professional advice.