BIR Library
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Showing 109 results: BIR issuances on Capital gains tax
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RMC No. 6-2022 | Clarifies the Documentary Stamp Tax imposed under Section 175 of the 1997 Tax Code, as amended, on transfer of shares of stocks | Jan 18, 2022 | View |
| RMC No. 119-2021 | Announces the availability of revised BIR Form Nos. 1707 and 1707-A Version April 2021 | Dec 13, 2021 | View |
| RMC No. 111-2021 | Announces the availability of Offline Electronic Bureau of Internal Revenue Forms (eBIRForms) Package Version 7.9.2 | Oct 21, 2021 | View |
| RMC No. 127-2020 | Suspends all audit and other field operations of the Bureau of Internal Revenue effective December 15, 2020 | Dec 4, 2020 | View |
| RMO No. 34-2020 | Creates the Alphanumeric Tax Code (ATC) for Voluntary Assessment and Payment Program pursuant to the implementation of Revenue Regulations No. 21-2020 (Voluntary Assessment and Payment Program for Taxable Year 2018 Under Certain Conditions) | Oct 6, 2020 | View |
| RR No. 23-2020 | Implements Section 6 of RA No. 11494 (Bayanihan to Recover as One Act) on the repeal of tax on the Initial Public Offering (IPO) of shares of stocks provided under Section 127 (B) of the NIRC of 1997, as amended | Sep 30, 2020 | View |
| RR No. 20-2020 | Amends certain provisions of RR No. 06-2008 (Consolidated Regulations Prescribing the Rules on the Taxation of Sale, Barter, Exchange or Other Disposition of Shares of Stock held as Capital Assets) | Aug 17, 2020 | View |
| RMC No. 12-2020 | Circularizes the availability of the revised BIR Form No. 2552 [Percentage Tax Return (For Transactions Involving Shares of Stocks Listed and Traded Through the Local Stock Exchange (LSE) or Through Initial and/or Secondary Public Offering)] January 2018 (ENCS) | Feb 7, 2020 | View |
| RMC No. 56-2019 | Clarifies the reckoning period for the payment of Documentary Stamp Tax on original issue of shares of stocks | May 29, 2019 | View |
| RMC No. 30-2019 | Clarifies Section 100 of NIRC of 1997 as amended by RA No. 10963 (TRAIN Law) in relation to Sale of Shares of Stock Not Traded or Listed | Feb 28, 2019 | View |
| RMC No. 19-2019 | Prescribes various revised BIR Forms (Version January 2018) | Jan 30, 2019 | View |
| RMO No. 5-2019 | Modifies the Alphanumeric Tax Code for Compensation Income under RA No. 10963 (TRAIN Act) and for Withholding Taxes | Jan 15, 2019 | View |
| RMO No. 30-2018 | Prescribes the policy regarding the processing of claims for refund of Capital Gains Tax or Creditable Withholding Tax | Jul 10, 2018 | View |
| RMC No. 19-2018 | Clarifies the basis for the computation of Capital Gains Tax and Documentary Stamp Taxes in sale transactions of real property previously mortgaged at a value higher than its zonal or fair market value | Mar 19, 2018 | View |
| RMC No. 35-2017 | Clarifies the imposition of Capital Gains Tax on sale, exchange or other disposition of real properties | Apr 27, 2017 | View |
| RR No. 3-2017 | Implements the tax provisions of RA No. 10693 ("Microfinance NGOs Act") | Feb 24, 2017 | View |
| RMC No. 70-2016 | Suspends all audit of the BIR effective July 1, 2016 and requires the submission of inventory of pending Letters of Authority/Letter Notices as of June 30, 2016 | Jul 1, 2016 | View |
| RMO No. 24-2016 | Prescribes the investigation of parties in transactions involving transfer/assignment/sale of properties | Jun 8, 2016 | View |
| RMO No. 17-2016 | Supplements the guidelines for the non-recognition of gain or loss on the transfer of property in exchange for shares of stock pursuant to Section 40(C)(2) in relation to Section 40(C)(6)(c) of the Tax Code of 1997 as implemented by RR No. 18-2001 | May 5, 2016 | View |
| RMC No. 75-2015 | Suspends all audit and other field operations of the BIR effective December 16, 2015 | Dec 15, 2015 | View |
| RMC No. 58-2015 | Announces the availability of Electronic BIR Forms (eBIRForms) Package Version 5.1 | Sep 17, 2015 | View |
| RMC No. 87-2014 | Suspends all audit and other field operations of the BIR effective December 16, 2014 | Dec 9, 2014 | View |
| RMC No. 79-2014 | Clarifies the tax treatment of stock option plans and other option plans | Nov 3, 2014 | View |
| RMO No. 13-2014 | Prescribes the policies, guidelines and procedures in the management, sale/disposal of acquired/forfeited assets (absolutely forfeited personal and real properties) | Mar 3, 2014 | View |
| RMC No. 75-2013 | Suspends all audit and field operations of the Bureau of Internal Revenue effective December 16, 2013 | Dec 16, 2013 | View |