Amendment to Exchange of Info Rules

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BIR REVENUE REGULATIONS NO. 3-2014: Amendment to Exchange of Info Rules

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Title Supreme Court: Amendment to Exchange of Info Rules

Law: Bir Revenue Regulations No. 3-2014

Decision Date: Feb 11, 2014

The amendment to Section 10 of Revenue Regulations No. 10-2010 mandates that taxpayers be notified within 60 days of a foreign tax authority's request for information from financial institutions, unless such notification could jeopardize the investigation, in which case notification is extended to six months.

tax regulations

revenue code

exchange of

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