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RR No. 5-2006: Lifts the temporary deferment of the implementation of Revenue Regulations No. 17-2005

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Summary

RR No. 5-2006 lifts the temporary deferment of the implementation of Revenue Regulations No. 17-2005 and supersedes RR No. 19-2005.

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Key points

  1. Regulations now in force. RR No. 17-2005 sets the policies, guidelines and procedures for the tax subsidy granted by the Fiscal Incentives Review Board to the Bases Conversion Development Authority for the Subic-Clark-Tarlac Expressway Project. Its deferment is lifted.
  2. Superseded issuance. These Regulations supersede RR No. 19-2005.

Who is affected

  • Bases Conversion Development Authority

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

Related issuances (2)

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CitesRR No. 17-2005RR No. 19-2005

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.