Summary
RMC No. 22-2005 specifies the authorized place of filing and/or payment of amended Income Tax returns of actors and actresses.
Key points
- Allowed place of filing. Under Sec. 7 in relation to Sec. 51 (B) of the NIRC, the Commissioner allows actors and actresses who were not issued Letters of Authority to file and/or pay amended Income Tax returns at any authorized bank within the jurisdiction of Revenue District No. 39 – South, Quezon City.
Who is affected
- Actors and actresses not issued Letters of Authority
Summary by Tax Resources PH. It is not a substitute for the full text of the issuance or professional advice.
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.
