Summary
RR No. 6-2011 suspends the implementation of RR No. 2-2011 on the filing of the Income Tax Return and/or Annual Information Return by individuals, including estates and trusts.
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Key points
- Suspension. The implementation of Revenue Regulations No. 2-2011 is suspended. That regulation covers filing of the ITR and/or AIR by individuals, including estates and trusts.
Who is affected
- Individuals, estates and trusts covered by RR No. 2-2011
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.