4/7/2021 E-Library - Information At Your Fingertips: Printer Friendly within the definition of "gross income" - the former is considered as rent payment for the vessel; and the latter, compensation for use of a carrier's container. RR 15-2013 is an interpretative and internal issuance An interpretative or implementing rule is defined under Section 2 (2), Chapter 1, Book VIII of the Revised Administrative Code, viz.: Section 2. Definitions. - As used in this Book: xxx (2) "Rule" means any agency statement of general applicability that implements or interprets a law, fixes and describes the procedures in, or practice requirements of, an agency, including its regulations. The term includes memoranda or statements concerning the internal administration or management of an agency not affecting the rights of, or procedure available to, the public. Chapter 2 of Book VII of the same Code further provides the manner by which administrative rules attain effectivity: Section 3. Filing.- (1) Every agency shall file with the University of the Philippines Law Center three (3) certified copies of every rule adopted by it. Rules in force on the date of effectivity of this Code which are not filed within three (3) months from that date shall not thereafter be the basis of any sanction against any party or persons. (2) The records officer of the agency, or his equivalent functionary, shall carry out the requirements of this section under pain of disciplinary action. (3) A permanent register of all rules shall be kept by the issuing agency and shall be open to public inspection. Section 4. Effectivity. - In addition to other rule-making requirements provided by law not inconsistent with this Book, each rule shall become effective fifteen (15) days from the date of filing as above provided unless a different date is fixed by law, or specified in the rule in cases of imminent danger to public health, safety and welfare, the existence of which must be expressed in a statement accompanying the rule. The agency shall take appropriate measures to make emergency rules known to persons who may be affected by them. SECTION 5. Publication and Recording.—The University of the Philippines Law Center shall: https://elibrary.judiciary.gov.ph/thebookshelf/showdocsfriendly/1/65912 18/25