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      ChanRobles Virtual Law Library






      CHANROBLES VIRTUAL LAW LIBRARY




      Chan Robles Virtual Law Library


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      Philippine Tax Update - Chan Robles Virtual Law Library


      This web page features the internet version of the
      Tax Update
      regularly issued jointly by the Tax and Financial Services Division of
      Chan Robles & Associates Law Firm,
      and
      Chan Robles & Wy, CPAs,
      to their respective clients and friends since 1991.
        

       
      TAX UPDATE
       
      No. 84                                Series of 1998
       [Previous issue, click here]
        TOPIC
      REVENUE MEMORANDUM CIRCULAR NO. 8-98
        We wish to brief our clients and friends on  REVENUE REGULATIONS NO. 8-98 relative to the Tax Treatment on the Sale, Transfer or Exchange of Real Property and for this Purpose Revising the Time and Place of Payment of the Capital Gains Tax Due Thereon.

        These regulations shall take effect fifteen (15) days after publication in a newspaper of general circulation.

        Take note that the place of payment of the capital gains tax or creditable withholding tax as well as the issuance of the corresponding Tax Clearance (TCL) or Certificate Authorizing Registration (CAR) is reverted back to Revenue District Office (RDO) of the place where the property being transferred is located.

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