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RMC No. 36-2003: Directs BIR officials and employees to refrain from acting as “Brokers” or Go-Betweens and similar other roles in the selling/buying/transfers of Tax Credit Certificates

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Summary

RMC No. 36-2003 directs BIR officials and employees to refrain from acting as “Brokers” or Go-Betweens, or in similar roles, in the selling, buying or transfer of Tax Credit Certificates.

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Key points

  1. Prohibited roles. BIR officials and employees may not act as “Brokers” or Go-Betweens, or perform other similar roles, in the selling, buying or transfer of Tax Credit Certificates.

Who is affected

  • BIR officials and employees

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

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.