RMO No. 33-2004: Prescribes the use of Certificate Authorizing Registration Registry Book (BIR Form No. 1939) effective July 1, 2004

Summary

RMO No. 33-2004 prescribes the use of the Certificate Authorizing Registration (CAR) Registry Book (BIR Form No. 1939) effective July 1, 2004, in place of the Excel format CAR Registry Book (Annex H) under RMO No. 15-2003 dated May 8, 2003.

Key points

1. Discontinued form. The Real Property Transaction Tax Register (BIR Form No. 1926) is no longer used.
2. Procedures. The CAR Registry Book follows the same procedures used in accomplishing the Excel format CAR Registry Book.

Deadlines and effectivity

• Effective July 1, 2004

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