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Showing 106 results: BIR issuances on Real property
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RR No. 11-2013 | Prescribes the filing/submission of hard copy of the Certificate of Compensation Payment/Tax Withheld (BIR Form 2316) covering employees who are qualified for substituted filing | Jun 6, 2013 | View |
| RR No. 10-2013 | Amends further pertinent provisions of Revenue Regulations (RR) No. 2-98, as last amended by RR No. 30-2003, which provides for the inclusion of real estate service practitioners who passed the licensure examination given by the Real Estate Service under the Professional Regulations Commission as among those professionals falling under Section 2.57.2(A)(1) of RR No. 2-98, as amended, and RR No. 14-2002 as regards income payments to certain brokers and agents | Jun 6, 2013 | View |
| RMC No. 09-2013 | Clarifies the taxability of association dues, membership fees and other assessments/charges collected by homeowners’ associations | Jan 30, 2013 | View |
| RMC No. 65-2012 | Clarifies the taxability of association dues, membership fees and other assessments/charges collected by condominium corporations | Oct 31, 2012 | View |
| RR No. 13-2012 | Prescribes the VAT treatment on sale of adjacent residential lots, house and lots or other residential dwellings, thereby amending certain provisions of RR No. 16-2005, as amended | Oct 12, 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. 35-2012 | Clarifies the taxability of clubs organized and operated exclusively for pleasure, recreation and other non-profit purposes | Aug 6, 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 |
| RMO No. 02-2012 | Streamlines the reportorial requirements of the Taxpayer Assistance Service | Feb 14, 2012 | View |
| RMO No. 48-2011 | Creates the Alphanumeric Tax Code (ATC) of certain income payments subject to Expanded Withholding Tax | Dec 26, 2011 | View |
| RR No. 16-2011 | Increases the amount of threshold amounts for sale of residential lot, sale of house and lot, lease of residential unit and sale or lease of goods or properties or performance of services covered by Section 109 (P), (Q) and (V) of the Tax Code of 1997, as amended, thereby amending certain provisions of RR No. 16-2005, as amended, otherwise known as the “Consolidated VAT Regulations of 2005” | Oct 28, 2011 | View |
| RR No. 13-2011 | Implements the tax provisions of Republic Act No. 9856, otherwise Known as “The Real Estate Investment Trust Act of 2009” | Jul 25, 2011 | View |
| RR No. 12-2011 | Prescribes the reportorial requirement for establishments leasing or renting out spaces for commercial activities | Jul 25, 2011 | View |
| RMO No. 85-2010 | Amends RMO No. 40-2010, which provides the policies and guidelines in the recruitment and designation of private appraiser members to the Regional Executive and Technical Committees on Real Property Valuation | Dec 8, 2010 | View |
| RMC No. 58-2010 | Circularizes Sections 10 to 18 of RA No. 9856 entitled “An Act Providing the Legal Framework for Real Estate Investment Trust and For Other Purposes” | Jul 1, 2010 | View |
| RMC No. 54-2010 | Circularizes the revocation of BIR Ruling No. DA (C-322) 789-2009 relative to the issues on residential condominium project known as “The Ritzville Residence” of Ernesto Chuakaw, et al. | Jun 28, 2010 | View |
| RMO No. 41-2010 | Prescribes the revised policies, guidelines and procedures in the establishment/revision of the schedule of zonal values of real properties within the jurisdiction of the Revenue District Offices and for other purposes | Apr 26, 2010 | View |
| RMO No. 40-2010 | Prescribes the policies and guidelines in the recruitment and designation of private appraiser members to the Regional Executive and Technical Committees on real property valuation | Apr 23, 2010 | View |
| RMC No. 27-2010 | Circularizes the full text of Department Order No. 6-2010 entitled “Amending Further Ministry Order Nos. 20-86 and 21-86, as Amended by Department Order Nos. 12-89, 13-89, 10-92, 21-99 and 35-04 Creating the Committees on Real Property Valuation to Determine the Zonal Values of Real Properties for Purposes of Computing Any Internal Revenue Tax” | Mar 22, 2010 | View |
| RMC No. 20-2010 | Circularizes the revocation of BIR Ruling No. DA-245-2005 relative to the joint venture transactions between Meridien East Realty and Development Corporation and Century Properties, Inc. | Mar 9, 2010 | View |
| RMC No. 71-2009 | Publishes the full text of the Memorandum of Agreement between the Bureau of Internal Revenue (BIR), Bureau of Local Government Finance (BLGF)and Philippine Association of Local Treasurers and Assessors, Inc. (PHALTRA) | Dec 17, 2009 | View |
| RMO No. 18-2009 | Dispenses with the requirement of securing a ruling from the BIR as a requisite for the issuance of Certificate Authorizing Registration (CAR)/Tax Clearance (TCL) on the conveyance of land and common areas by the real estate developer to the Condominium Corporation and prescribes the policies and guidelines in the issuance of CAR/TCL in respect thereto | Jun 3, 2009 | 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. 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 |