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Showing 3 on page 1 · RR · Documentary stamp tax
RR No. 2-2025
Implements the tax provisions of the Securitization Act of 2004 (RA No. 9267): VAT/DST exemptions for SPE asset transfers and secondary ABS trades, CGT exemption for dacion en pago, 20% final withholding tax on ABS yields, and income tax exemption for certified low-cost/socialized housing-related ABS.
RR 10-2024
To amend certain provisions of RR No. 10-2006, as amended, relative to the registration of Master Securities Lending Agreement (MSLA) and Global Master Securities Lending Agreement…
RR 2-2023
To prescribe the use of constructive affixture of documentary stamp as proof of payment of Documentary Stamp Tax (DST) for certificates issued by government agencies or instrumenta…