RR No. 11-2002: Extends the deadline for the submission of the Application for Revalidation of Issued Permits to establishments subject to Excise Tax as well as provides for appeals mechanism in the revalidation process

Summary

RR No. 11-2002, issued August 8, 2002, extends the deadline for applying to revalidate permits issued to establishments subject to Excise Tax. It also sets an appeal process for disapproved applications.

Key points

1. New deadline. The application for revalidation is filed on or before October 31, 2002.
2. Permits covered. Only the permits prescribed in the Regulations that were issued as of July 31, 2002 must be surrendered and revalidated.
3. Appeal. If the Evaluation Committee disapproves an application, the applicant may appeal to the Commissioner or his duly authorized representative not later than three (3) days after actual receipt of the notice of disapproval.
4. Permit during appeal. The permit under appeal is considered valid until the decision is issued.

Who is affected

• Establishments subject to Excise Tax holding permits issued as of July 31, 2002

Deadlines and effectivity

• Revalidation application: on or before October 31, 2002
• Appeal: not later than three (3) days after receipt of notice of disapproval

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