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.
Key points
- 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.
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