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RMC No. 45-2002: Amends the procedural requirements for the tax exemption of sale of principal residence

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Summary

RMC No. 45-2002, issued October 30, 2002, amends the procedural requirements for the tax exemption of the sale of principal residence.

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Key points

  1. Subject of amendment. The procedural requirements for the tax exemption of the sale of principal residence are amended.

Who is affected

  • Sellers of a principal residence

Summary by Tax Resources PH. It is not a substitute for the full text of the issuance or professional advice.

Related issuances (1)

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Cited byRMO No. 15-2003

Copies of BIR issuances are hosted here for reference. For the official version, check bir.gov.ph. Summaries by Tax Resources PH are not a substitute for the full text or professional advice.