DST

SUBJECT:

Clarifying the Venue for Payment of Capital Gains Tax/Creditable Expanded Withholding Tax and Corresponding Documentary Stamp Tax Relative to the Sale of Real Properties by Insurance Companies

Date of Issuance:  22 August 2003

SUBJECT:

Clarifying the Time Within Which to Reckon the Redemption Period on the Foreclosed Asset and the Period Within Which to Pay Capital Gains Tax or Creditable Withholding Tax and Documentary Stamp Tax on the Foreclosure of Real Estate Mortgage by Those Governed by the General Banking Law of 2000 (Republic Act No. 8791), as Well as the Venue for the Payment of These Taxes  

Date of Issuance:  15 August 2008

SUBJECT:

Amending Certain Portions of Revenue Memorandum Circular No. 30-2008 on the Subject of the Taxability of Insurance Companies for Minimum Corporate Income Tax (MCIT), Business Tax and Documentary Stamp Tax Purposes

Date of Issuance: 23 August 2008

SUBJECT:

Publishing the full text of Republic Act No. 10001 entitled “An Act Reducing the Taxes on Life Insurance Policies, Amending for this Purpose Section2 123 and 183 of the National Internal Revenue Code of 1997, as Amended.”

Date of Issuance: 8 March 2010

SUBJECT:

Further Amending Certain Portions of Revenue Memorandum Circular No. 30-2008, as amended by Revenue Memorandum Circular No. 59-2008, on the Subject of the Taxability of Insurance Companies for Minimum Corporate Income Tax (MCIT), Business Tax and Documentary Stamp Tax Purposes

Date of Issuance: 3 June 2010