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Showing 7 results: BIR issuances under RA 8791

BIR issuances
No. of Issuance Subject Date of Issue Action
RR No. 11-2021Implements the tax exemptions and privileges granted under RA No. 11523 (Financial Institutions Strategic Transfer [FIST] Act)Jun 23, 2021View
RMC No. 55-2011Clarifies the redemption period on foreclosed property pursuant to RMC No. 58-2008Nov 11, 2011View
RMC No. 65-2008Clarifies the business taxation on the activities undertaken by the Bangko Sentral ng Pilipinas in pursuance of its mandates as the independent central monetary authority of the Republic of the PhilippinesSep 9, 2008View
RR No. 8-2008Supplements RR No. 09-2004, as amended by RR No. 10-2004, by clarifying that the transactions of Bangko Sentral ng Pilipinas entered into in the exercise of its governmental/regulatory authority are outside of the coverage of the Gross Receipts TaxAug 29, 2008View
RMC No. 58-2008Clarifies 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 taxesAug 27, 2008View
RR No. 06-2004Implements the tax exemptions and privileges granted under RA No. 9182, otherwise known as the "Special Purpose Vehicle Act of 2002"May 14, 2004View
RMC No. 28-2003Clarifies certain issues on the imposition of Value-Added Tax on banks, non-bank financial intermediaries, finance companies and other financial intermediaries not performing quasi-banking functionsMay 19, 2003View