[ BIR REVENUE REGULATIONS NO. 7-2013, April 29, 2013 ]

PROVIDING FOR POLICIES AND GUIDELINES FOR THE ABATEMENT OF SURCHARGES, INTERESTS AND COMPROMISE PENALTIES IN RELATION TO THE FILING OF 2012 TAX RETURNS OF PHILIPPINE NATIONALS AND ALIEN INDIVIDUALS EMPLOYED BY FOREIGN GOVERNMENTS/EMBASSIES/DIPLOMATIC MISSIONS AND INTERNATIONAL ORGANIZATIONS SITUATED IN THE PHILIPPINES