BIR Library
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Showing 52 results: Memorandum Circulars on Real property
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RMC No. 126-2016 | Decentralizes to the Revenue District Offices the issuance of Certificate of Zonal Values of Real Properties | Dec 2, 2016 | View |
| RMC No. 105-2016 | Amends certain provisions of RMC No. 76-2007 relative to the submission of mandatory requirements for one-time transactions involving transfer of real property | Oct 28, 2016 | View |
| RMC No. 37-2016 | Updates the list of documentary requirements for the registration of each type of application under Annex A of RR No. 7-2012, as amended by RMC No. 70-2013 | Mar 22, 2016 | View |
| RMC No. 29-2015 | Publishes the full text of the Memorandum of Agreement among the Department of Finance, Department of Justice, BIR and the Land Registration Authority | May 19, 2015 | View |
| RMC No. 06-2015 | Publishes the full text of Executive Order No. 173 entitled "Reduction and Condonation of Real Property Taxes and Interest/Penalties Assessed on the Power Generation Facilities of Independent Power Producers under Build-Operate-Transfer Contracts with Government-Owned and/or -Controlled Corporations" | Jan 22, 2015 | View |
| RMC No. 46-2014 | Clarifies the taxability of Financial Lease for purposes of Documentary Stamp Tax | May 30, 2014 | View |
| RMC No. 03-2014 | Circularizes the modification of BIR Ruling DA (C-133) 431-2008 | Jan 14, 2014 | View |
| RMC No. 53-2013 | Clarifies the taxability of donations given to homeowners’ association of subdivisions and villages | Aug 14, 2013 | View |
| RMC No. 09-2013 | Clarifies the taxability of association dues, membership fees and other assessments/charges collected by homeowners’ associations | Jan 30, 2013 | View |
| RMC No. 65-2012 | Clarifies the taxability of association dues, membership fees and other assessments/charges collected by condominium corporations | Oct 31, 2012 | View |
| RMC No. 40-2012 | Prescribes a period of prescription for Rulings under Section 40(C)(2) of the National Internal Revenue Code of 1997, as amended | Aug 6, 2012 | View |
| RMC No. 35-2012 | Clarifies the taxability of clubs organized and operated exclusively for pleasure, recreation and other non-profit purposes | Aug 6, 2012 | View |
| RMC No. 07-2012 | Circularizes relevant portion of BIR Ruling No. 023-10 concerning the Capital Gains Tax and Documentary Stamp Tax liability of a non-stock non-profit organization on its disposition of real property | Feb 24, 2012 | View |
| RMC No. 58-2010 | Circularizes Sections 10 to 18 of RA No. 9856 entitled “An Act Providing the Legal Framework for Real Estate Investment Trust and For Other Purposes” | Jul 1, 2010 | View |
| RMC No. 54-2010 | Circularizes the revocation of BIR Ruling No. DA (C-322) 789-2009 relative to the issues on residential condominium project known as “The Ritzville Residence” of Ernesto Chuakaw, et al. | Jun 28, 2010 | View |
| RMC No. 27-2010 | Circularizes the full text of Department Order No. 6-2010 entitled “Amending Further Ministry Order Nos. 20-86 and 21-86, as Amended by Department Order Nos. 12-89, 13-89, 10-92, 21-99 and 35-04 Creating the Committees on Real Property Valuation to Determine the Zonal Values of Real Properties for Purposes of Computing Any Internal Revenue Tax” | Mar 22, 2010 | View |
| RMC No. 20-2010 | Circularizes the revocation of BIR Ruling No. DA-245-2005 relative to the joint venture transactions between Meridien East Realty and Development Corporation and Century Properties, Inc. | Mar 9, 2010 | View |
| RMC No. 71-2009 | Publishes the full text of the Memorandum of Agreement between the Bureau of Internal Revenue (BIR), Bureau of Local Government Finance (BLGF)and Philippine Association of Local Treasurers and Assessors, Inc. (PHALTRA) | Dec 17, 2009 | View |
| RMC No. 58-2008 | Clarifies the time within which to reckon the redemption period on foreclosed asset and the period within which to pay Capital Gains Tax or Creditable Withholding Tax and Documentary Stamp Tax on the forclosure of real estate mortgage by those governed by the General Banking Law of 2000 (RA No. 8791), as well as the venue for the payment of these taxes | Aug 27, 2008 | View |
| RMC No. 76-2007 | Prescribes the additional mandatory documentary requirements for one-time transactions involving transfers of real property | Nov 19, 2007 | View |
| RMC No. 10-2007 | Circularizes the memorandum of the Commissioner of Internal Revenue regarding tax mapping operations on properties for rent/lease | Feb 5, 2007 | View |
| RMC No. 44-2006 | Publishes the full text of Republic Act (RA) No. 9343, an Act amending RA No. 9182, otherwise known as the Special Purpose Vehicle Act of 2002 for the purpose of allowing the establishment and registration of new SPVs and for other purposes | Jul 21, 2006 | View |
| RMC No. 05-2006 | Prescribes the use of the Government Money Payment Chart for the computation of taxes withheld at source on the sale of goods and services to the government or to any of its political subdivisions whether subject to Creditable Withholding Tax, Final VAT and Percentage Tax | Jan 20, 2006 | View |
| RMC No. 45-2005 | Clarifies the date of effectivity and utilization of resolutions issued by the Technical Committee on Real Property Valuation | Sep 9, 2005 | View |
| RMC No. 03-2005 | Circularizes the full text of Department Order No. 35-04 which amends the composition of committees on real property valuation | Jan 18, 2005 | View |