REVENUE REGULATIONS NO. 9-2011 issued on June 29, 2011 amends Revenue Regulations No. 3-2011 by including the Large Taxpayers Service in the policies, guidelines and procedures on the application for change in accounting period under Section 46 of the National Internal Revenue Code of 1997, as amended. Letter request addressed to the Revenue District Officer or appropriate Large Taxpayers (LT) Office having jurisdiction over the place of business of the taxpayer must be submitted when seeking approval for change in accounting period. Said letter must indicate the following: a. The original accounting period and the proposed new accounting period to be adopted; and b. The reasons for desiring to change the accounting period. Relevant portions of Sec. 5 of RR No. 3-2011 are amended, as specified in the Regulations. .