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RMC No. 70-2005: Prescribes the guidelines in the form of basic questions and answers regarding the implementation of the Enhanced Voluntary Assessment Program (EVAP)

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Summary

RMC No. 70-2005 prescribes guidelines in basic question and answer form on implementing the Enhanced Voluntary Assessment Program (EVAP) for taxable year 2004 and prior years, under Revenue Regulations No. 18-2005.

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Key points

  1. Subject. The questions and answers concern EVAP for taxable year 2004 and prior years under certain conditions, as provided in RR No. 18-2005.

Deadlines and effectivity

  • Issued December 15, 2005

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

Related issuances (5)

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CitesRMO No. 15-2003RMO No. 30-2003RR No. 02-2003RR No. 15-2005RR No. 18-2005

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.