capital gains tax

BIR – REVENUE MEMORANDUM CIRCULAR NO. 35 – 2017

REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE BUREAU OF INTERNAL REVENUE 27 April 2017 SUBJECT :  REVENUE MEMORANDUM CIRCULAR NO. 35 - 2017 Clarification on the lmposition of Capital Gains Tax on Sale, Exchange or other Disposition of Real Properties TO :  All lnternal Revenue Officials and Employees and Other Concerned This Circular is being issued to clarify the imposition of Capital...

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