Summary
RMC No. 46-2005 suspends until further notice the effectivity of Revenue Memorandum Circular No. 43-2005, which prescribes guidelines on the treatment of shares of stock disposed of in the Stock Exchange.
Key points
- Suspension. RMC No. 43-2005 is suspended and the suspension lasts until further notice.
Deadlines and effectivity
- Issued September 12, 2005
- Suspension lasts until further notice
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.
