September 29, 2015
REVENUE REGULATIONS NO. 11-15
| SUBJECT | : | Amending Sections 2 and 7 (6) of Revenue Regulations (RR) No. 07-2010, as Amended by RR No. 08-2010 |
| TO | : | All Internal Revenue Officials, Employees and Others Concerned |
SECTION 1. Scope. — Pursuant to the provisions of Sections 244 and 245 of the National Internal Revenue Code of 1997, as amended, these Regulations are hereby promulgated to amend Sections 2 and 7 (6) of Revenue Regulations (RR) No. 07-2010, as Amended by RR No. 08-2010, Implementing the Tax Privileges of Republic Act (RA) No. 9994, Otherwise Known as the "Expanded Senior Citizens Act of 2010", and Prescribing the Guidelines for the Availment Thereof.
SECTION 2. Notice to Taxpayers. — A new paragraph to be known as paragraph (n) is hereby inserted at the end of Section 2 of RR No. 07-2010, as amended, which shall read as follows:
"Section 2. Definitions. — For purposes of these Regulations, the following terms and phrases shall be defined as follows:
xxx xxx xxx
n. Identification Document — any document or proof of being a senior...
