[ BIR REGULATIONS NO. 2-2005, February 08, 2005 ]

CONSOLIDATED REVENUE REGULATIONS IMPLEMENTING RELEVANT PROVISIONS OF REPUBLIC ACT NO. 7227 OTHERWISE KNOWN AS "BASES CONVERSION AND DEVELOPMENT ACT OF 1992", REPUBLIC ACT 7916 AS AMENDED OTHERWISE KNOWN AS "SPECIAL ECONOMIC ZONE ACT OF 1995", REPUBLIC ACT NO. 7903 OTHERWISE KNOWN AS "ZAMBOANGA CITY SPECIAL ECONOMIC ZONE ACT OF 1995" THEREBY AMENDING REVENUE REGULATIONS NO. 1-95 AS AMENDED BY REVENUE REGULATIONS NO. 16-99