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    This document amends regulations related to the authority of the Commissioner of Internal Revenue in the Philippines to delegate review of tax assessments. It adds a provision stating that all availments under the Voluntary Assessment Program and Voluntary Assessment Adjustment Program will be subject to review by the National Office unless otherwise delegated by the Commissioner. This amendment will also apply to unprocessed availments made previously under the Voluntary Assessment Program. The regulations take effect immediately upon approval.

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    RR 6-2003

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    This document amends regulations related to the authority of the Commissioner of Internal Revenue in the Philippines to delegate review of tax assessments. It adds a provision stating that all availments under the Voluntary Assessment Program and Voluntary Assessment Adjustment Program will be subject to review by the National Office unless otherwise delegated by the Commissioner. This amendment will also apply to unprocessed availments made previously under the Voluntary Assessment Program. The regulations take effect immediately upon approval.

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    14 views1 page

    "XXX XXX XXX "XXX XXX XXX

    Uploaded by

    Jaypee Legaspi
    This document amends regulations related to the authority of the Commissioner of Internal Revenue in the Philippines to delegate review of tax assessments. It adds a provision stating that all availments under the Voluntary Assessment Program and Voluntary Assessment Adjustment Program will be subject to review by the National Office unless otherwise delegated by the Commissioner. This amendment will also apply to unprocessed availments made previously under the Voluntary Assessment Program. The regulations take effect immediately upon approval.

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    REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE BUREAU OF INTERNAL REVENUE Quezon City January 29, 2003 REVENUE REGULATIONS

    NO. 6-2003 SUBJECT: Amending Section 4 of Revenue Regulations No. 17-2002, as amended by Revenue Regulations No. 23-2002 and 28-2002 Relative to the Authority of the Commissioner of Internal Revenue to Delegate the Review and Evaluation of the VAAP Availments Which Shall Likewise Apply to Unprocessed VAP Availments Made Pursuant to Revenue Regulations No. 8-2001, As Amended. TO : All Internal Revenue Officers and Others Concerned.

    SECTION 1. SCOPE. Pursuant to Section 244 in relation to Section 6(A) of the Tax Code of 1997, these Regulations are hereby promulgated to amend Section 4 of Revenue Regulations No. 17-2002, as amended by Revenue Regulations No. 23-2002 and 28-2002 relative to the authority of the Commissioner of Internal Revenue to delegate the review and evaluation of the VAAP availments which shall likewise apply to unprocessed VAP availments made pursuant to Revenue Regulations No. 8-2001, as amended. SEC. 2. AMENDATORY PROVISION. A new provision is hereby added to Section 4 of Revenue Regulations No. 17-2002, as amended by Revenue Regulations No. 232002 and 28-2002, as the last paragraph thereof, to be read as follows: SEC. 4. COMPUTATION OF THE AMOUNTS PAYABLE. xxx xxx xxx xxx xxx xxx xxx All VAAP availments made pursuant hereto shall be subject to the review and evaluation of the National Office unless otherwise delegated upon order by the Commissioner of Internal Revenue. The above provision shall likewise apply to all unprocessed availments made under the Voluntary Assessment Program (VAP) pursuant to Revenue Regulations No. 8-2001, as amended. SEC. 3. approval. EFFECTIVITY. These regulations shall take effect immediately upon (Original Signed) JOSE ISIDRO N. CAMACHO Secretary of Finance Recommending Approval: (Original Signed) GUILLERMO L. PARAYNO, JR Commissioner of Internal Revenue

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