January 9, 2020
REVENUE REGULATIONS NO. 001-20
| SUBJECT | : | Amending Pertinent Provisions of Section 8 under Revenue Regulations No. 11-2018 |
| TO | : | All Internal Revenue Officers and Others Concerned |
SECTION 1. Scope. — Pursuant to the provisions of Section 244 of the National Internal Revenue Code, as amended, these Regulations are hereby promulgated to amend the pertinent provisions of Section 8 under Revenue Regulations (RR) No. 11-2018, re: Amending Certain Provisions of Revenue Regulations (RR) No. 2-98, as Amended, to Implement Further Amendments Introduced by Republic Act No. 10963, Otherwise Known as the "Tax Reform for Acceleration and Inclusion (TRAIN) Law." HTcADC
SECTION 2. Amendment. — Section 8 of RR No. 11-2018 is hereby amended and shall read as follows:
"SECTION 8. Section 2.79.1 of RR No. 2-98, as amended, is hereby amended and shall read as follows:
SECTION 2.79.1. Application for Registration for Individuals Earning Compensation Income (BIR Form No. 1902). — The application for registration of employees shall be accomplished by both employer and employee relating to the following information and other requirements:
(A) Employee —...
