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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

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Summary

RMC No. 74-2005 clarifies the deadline for availing of the Enhanced Voluntary Assessment Program (EVAP) for taxable year 2004 and prior years under certain conditions.

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Key points

  1. EVAP deadline. Under Revenue Regulations No. 18-2005, the deadline for EVAP availment is the first working day of January 2006.

Who is affected

  • Taxpayers availing of EVAP for taxable year 2004 and prior years under certain conditions

Deadlines and effectivity

  • Deadline: first working day of January 2006

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. 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.