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.
Key points
- 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.
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