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KAGAWARAN NG PANANALAPI
KAWANIHAN NG RENTAS INTERNAS
Quezon City
September 1, 2005
REVENUE REGULATIONS NO. 16-2005
SUBJECT:
TO:
Pursuant to the provisions of Secs. 244 and 245 of the National Internal Revenue Code
of 1997, as last amended by Republic Act No. 9337 (Tax Code), in relation to Sec. 23 of the
said Republic Act, these Regulations are hereby promulgated to implement Title IV of the Tax
Code, as well as other provisions pertaining to Value-Added Tax (VAT). These Regulations
supersedes Revenue Regulations No. 14-2005 dated June 22, 2005.