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Showing 11 results: BIR issuances under RA 9243

BIR issuances
No. of Issuance Subject Date of Issue Action
RMC No. 72-2026Clarifying the Tax Treatment of Transfers of Proprietary Club Shares held under Nominee or Trust Agreements, Dispensing with Prior Confirmatory Ruling Subject to Post-Audit VerificationJun 30, 2026View
RR No. 10-2024Amending certain provisions of Revenue Regulations No. 10-2006, as Amended, relative to the registration of Master Securities Lending Agreement and Global Master Securities Lending AgreementJun 5, 2024View
RMO No. 09-2018Creates and modifies the Alphanumeric Tax Code (ATC) of selected revenue source under RA No. 10963 (TRAIN Act)Feb 6, 2018View
RMC No. 36-2012Clarifies whether documents mentioned in Section 199 of the Tax Code of 1997, as amended by RA No. 9243, are subject to the Documentary Stamp Tax of P15.00Aug 6, 2012View
RMO No. 79-2010Modifies the description of Alphanumeric Tax Code for Life Insurance Premiums pursuant to RMC No. 22-2010Oct 14, 2010View
RR No. 1-2008Amends certain provisions of RR No. 10-2006, which prescribes the guidelines and conditions for the tax treatment of Securities Borrowing and Lending transactions involving shares of stocks or securities listed in the Philippine Stock ExchangeFeb 5, 2008View
RMO No. 36-2007Modifies the specification of tax rates of Documentary Stamp Tax on all debt instrumentsNov 29, 2007View
RR No. 5-2007Prescribes the guidelines and conditions for the tax treatment of Securities Borrowing and Lending (SBL) or Securities Lending Transactions (SLTs) involving the Fixed-Income Securities Lending Program of the Philippine Dealing and Exchange Corporation (PDEx)May 7, 2007View
RMO No. 16-2006Creates, modifies and drops certain Alphanumeric Tax Codes of selected revenue source to facilitate the proper identification and monitoring of payments for Documentary Stamp TaxAug 22, 2006View
RR No. 10-2006Prescribes the guidelines and conditions for the tax treatment of securities borrowing and lending transactions involving shares of stocks or securities listed in the Philippine Stock ExchangeJul 17, 2006View
RR No. 13-2004Implements Republic Act No. 9243, otherwise known as "An Act Rationalizing the Provisions on the Documentary Stamp Tax of the National Internal Revenue Code of 1997, as Amended, and for Other Purposes"Dec 29, 2004View