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8 matching records · 1,352 in the collection
Showing 8 on page 1 · RMC · Estate & donor’s tax
RMC No. 72-2026 Digest
To clarify the tax treatment of transfers of proprietary club shares held under nominee or trust agreements and to dispense with the prior confirmatory ruling requirement for such …
RMC No. 10-2026 Digest
To clarify the tax treatment, documentation requirements, and filing of return and payment of Donor's Tax for donations consisting purely of cash.
RMC No. 40-2025 Digest
To clarify the submission of proof of settlement of estate for purposes of availing the Estate Tax Amnesty pursuant to Section 2 of RR No. 10-2023.
RMC No. 83-2023
To circularize Republic Act No. 11956, which further amends the Tax Amnesty Act (RA No. 11213, as amended by RA No. 11569) by extending the period of availment of the Estate Tax Am…
RMC No. 143-2022
To clarify several issues relative to the implementation of Revenue Regulations (RR) No. 13-2022 on the Income Tax treatment of equity-based compensation granted by employers to it…
RMC No. 78-2022
To clarify the Income Tax treatment of the different classifications of educational institutions and their tax obligations.
RMC No. 77-2022
To suspend until further notice all field audits and other field operations of the BUR covered by Letters of Authority/Audit Notices (LOAs) or Mission Orders (MOs) relative to exam…
RMC No. 22-2022
To provide Tax Compliance Reminders for the May 9, 2022 National and Local Elections.