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RR No. 13-2000: Implements the provisions of Section 34(B) of the Tax Code of 1997 relative to the requirements for the deductability of interest expense from the gross income of a corporation or an individual engaged in trade, business or in the practice of profession

No file is available for this issuance yet.

Related issuances

Cited byRMC No. 19-2024RMC No. 31-2009RMC No. 5-2025RMC No. 67-2006RMO No. 12-2007

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.