AMENDING THE EFFECTIVITY CLAUSE OF REVENUE REGULATIONS NO. 4-97, PRESCRIBING THE ACCEPTABLE MODES OF PAYMENT OF INTERNAL REVENUE TAXES THROUGH ACCREDITED BANKS AND THEIR SUBSIDI…
National Administrative Register [ BIR REVENUE REGULATIONS NO. 7-97, February 12, 1997 ]
Pursuant to the provisions of Section 245 in relation to Sec. 49, 51, 74, 97, 110, 127 and 200 all of the National Internal Revenue Code, as amended, Sec. 9 of Revenue Regulations No. 4-97 is hereby amended to read as follows:
“Sec. 9. Effectivity. — These regulations shall take effect on May 1, 1997.”
Adopted: 12 Feb. 1997
(SGD.) ROBERTO F. DE OCAMPO
Secretary of Finance
Secretary of Finance
RECOMMENDING APPROVAL:
(SGD.) LIWAYWAY VINZONS-CHATO
Commissioner of Internal Revenue