12 May 2014
The Commissioner of Internal Revenue (“CIR”) has issued Revenue Memorandum Circular (“RMC”) No. 32-2014 dated 2 May 2014 extending to “31 May 2014” the submission of the required Affidavit and registration of official appointment books of existing and registered self-employed professionals under Revenue Regulation No. 4-2014.
The original deadline for compliance with the said requirements was 6 May 2014 but the Commissioner of Internal Revenue has extended the said deadline to 31 May 2014 to give ample time to all parties concerned to prepare and comply with the BIR’s requirements.
This RMC is effective immediately.