RMC No. 45-2005 — Clarifies the date of effectivity and utilization of resolutions issued by the Technical Committee on Real Property Valuation Digest | Full Text
REPUBLIKA NG PILIPINAS KAGAWARAN NG PANANALAPI KAWANIHAN NG RENTAS INTERNAS August 24, 2005 REVENUE MEMORANDUM CIRCULAR NO. 45-2005 SUBJECT : Clarification on the date of effectivity and utilization of resolutions issued by the Technical Committee on Real Property Valuation TO : All Internal Revenue Officers and Others Concerned For the information and guidance of the taxpayers, all internal revenue officers and others concerned, the following rules/policies shall be observed regarding resolutions issued by the Technical Committee on Real Property Valuation (TCRPV): 1. The effectivity of all resolutions issued by the TCRPV is good for only one year commencing on the date of its transmittal to the taxpayer; 2. All prior TCRPV resolutions without transmittal dates shall no longer have any force and effect; and 3. Each resolution shall be applicable only to the particular request and/or transaction subject of the resolution. All internal revenue officers and others concerned are requested to give this Circular as wide a publicity as possible. (Original Signed) JOSE MARIO C. BU�AG OIC, Commissioner of Internal Revenue I-3/avd LBH _____ EAS _____ MMCL _____ TGC _____ NCA _____ MPT _____
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