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RR No. 4-2012: Amends RR No. 13-2011 regarding abatement or cancellation of internal revenue tax liabilities

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Summary

RR No. 4-2012 amends Section 2.6 of RR No. 13-2011 on abatement or cancellation of internal revenue tax liabilities.

Key points

  1. Deleted provision. Section 2.6.1 is deleted. It allowed penalties or interest to be abated or cancelled on the ground of one day late filing and remittance due to failure to beat the bank cut-off time.

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

Related issuances

CitesRR No. 13-2001RR No. 13-2011
Cited byRMO No. 04-2016

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.