BIR Reg. No. 3-91 Deficiency Interest Rates

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BIR REVENUE REGULATIONS NO. 3-91: BIR Reg. No. 3-91 Deficiency Interest Rates

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Title Supreme Court: BIR Reg. No. 3-91 Deficiency Interest Rates

Law: Bir Revenue Regulations No. 3-91

Decision Date: Jan 24, 1991

BIR Revenue Regulations No. 3-91 establishes a deficiency and delinquency interest rate on unpaid taxes, mandating a minimum of 20% per annum or the higher Manila Reference Rate, effective March 4, 1991.

tax code

interest rate

delinquency rate

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