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Showing 109 results: BIR issuances on Capital gains tax
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RR No. 6-2013 | Amends certain provision of RR No. 6-2008 entitled “Consolidated Regulations Prescribing the Rules on the Taxation of Sale, Barter, Exchange or Other Disposition of Shares of Stock Held as Capital Assets” | Apr 22, 2013 | View |
| RMC No. 28-2013 | Revokes BIR Ruling No. SH (044) 261-2008 pursuant to BIR Ruling No. 433-2012 | Apr 1, 2013 | View |
| RMC No. 88-2012 | Clarifies the tax treatment of stock option plans | Dec 28, 2012 | View |
| RMC No. 83-2012 | Suspends all audit and other field operations of the Bureau of Internal Revenue effective December 17, 2012 | Dec 18, 2012 | View |
| RR No. 16-2012 | Prescribes the tax treatment of sales, barters, exchanges or other dispositions of shares of stock of publicly-listed companies whose public ownership levels fall below the mandatory Minimum Public Ownership level, monitoring of these companies and their stock transactions, and amending Revenue Regulations No. 06-08 for the purpose | Dec 7, 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. 37-2012 | Clarifies Section 11 of Revenue Regulations No. 06-08 re: rules on the taxation of sale, barter, exchange or other disposition of shares of stock held as capital assets | Aug 6, 2012 | View |
| RR No. 9-2012 | Implements certain Sections of the NIRC of 1997 relative to the non-redemption of properties sold during involuntary sales | Jun 1, 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. 58-2011 | Suspends all audit and other field operations of the BIR effective December 19, 2011 | Dec 16, 2011 | View |
| RR No. 17-2011 | Implements the tax provisions of Republic Act No. 9505, otherwise known as the “Personal Equity and Retirement Account (PERA) Act of 2008” | Oct 28, 2011 | View |
| RMO No. 83-2010 | Prescribes the policies and guidelines in the decentralized recording of forfeited assets in the books of accounts of the Regional Offices | Dec 8, 2010 | View |
| RMO No. 72-2010 | Prescribes the guidelines on the processing of Tax Treaty Relief Applications pursuant to existing Philippine Tax Treaties | Aug 25, 2010 | View |
| RMC No. 61-2010 | Suspends the generation and issuance of electronic Letter of Authority (eLAs), revokes RMC No. 56-2010 and clarifies the use of BIR Form 0421 – Tax Verification Notices | Jul 14, 2010 | View |
| RR No. 5-2009 | Reverts the venue for the filing of returns and payment of Capital Gains Tax, Creditable Withholding Tax and Documentary Stamp Tax due on sale, transfer or exchange of real property of large taxpayers to the place where the property is located | May 13, 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 |
| RR No. 6-2008 | Consolidates the regulations prescribing the rules on the taxation of sale, barter, exchange or other disposition of shares of stock held as capital assets | May 2, 2008 | View |
| RR No. 4-2008 | Amends the venue for filing of tax returns and payment of Capital Gains Tax, Creditable Withholding Tax and Documentary Stamp Taxes due on onerous transfers of real propertis owned by taxpayers classified as large taxpayers | Apr 17, 2008 | View |
| RMC No. 27-2008 | Circularizes the full text of EO No. 659, entitled “Improving the Negotiability and Acceptability of Agrarian Reform Bonds” | Mar 31, 2008 | View |
| RMC No. 21-2008 | Clarifies issues on the persons liable to the tax imposed under Section 127 of the Tax Code and the crediting of tax collection to the appropriate office of the BIR | Mar 12, 2008 | View |
| RR No. 1-2008 | Amends 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 Exchange | Feb 5, 2008 | View |
| RMO No. 13-2007 | Instructs all Revenue Officers of the Bureau to focus their enforcement efforts on certain weak areas of tax administration | Jul 6, 2007 | View |
| RR No. 4-2007 | Amends certain provisions of RR No. 16-2005, as amended, otherwise known as the Consolidated Value-Added Tax Regulations of 2005 | Mar 20, 2007 | View |
| RMC No. 73-2006 | Suspends all audit and other field operations of the BIR effective December 18, 2006 | Dec 13, 2006 | View |
| RMC No. 62-2006 | Clarifies the tax treatment of foreclosure sales initiated by the Department of Agrarian Reform | Oct 20, 2006 | View |