Summary
RMO No. 75-99, issued September 27, 1999, delegates to the Regional Directors the authority to issue certain rulings with established precedents.
Key points
- Rulings delegated. These cover tax exemption of cooperatives, senior citizens and separation benefits. They also cover requests to use pre-numbered loose leaf forms, receipts and invoices, and requests for change of accounting period.
- Incentives and leave credits. The delegation also covers requests for tax incentives by government-owned and controlled corporations and private sector participants in the Socialized Housing Program and Community Mortgage Program. Requests for exemption from withholding tax on wages for the monetized ten (10) day vacation leave credits are included too.
- Cases at the National Office. If a request is filed or already on file with the National Office, the Office of the Commissioner or the Office of the Deputy Commissioner for Legal and Enforcement Group keeps concurrent authority to sign and issue the correspondence.
- Cases at the Regional Offices. No case already filed before the Regional Offices will be referred to the National Office for action.
Who is affected
- Regional Directors
- Cooperatives, senior citizens, and others making the listed ruling requests
Deadlines and effectivity
- Issued September 27, 1999
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.