1706 Capital Gains Tax Return for Onerous Transfer of Real Property Classified as Capital Asset (both Taxable and Exempt)

This BIR return is filed by all persons (natural or juridical) whether resident or non-resident, including Estates and Trusts, who sells, exchanges, or disposes of a real property located in the Philippines classified as capital asset as defined under Sec. 39 (A)(1) of RA 8424 for the purpose of securing a Tax Clearance Certificate to effect transfer of ownership (title) of the property from the seller to the buyer. However, filing of the return is no longer required when the real property transaction involves the following: - it is not classified as a capital asset - not located in the Philippines - disposition is gratuitous - disposition is pursuant to the Comprehensive Agrarian Reform To be filed with the RDO having jurisdiction over the place where the property being transferred is located.

Attachment A List of Capital Equipment, Spare Parts, and/or Accessories Being Applied For

BOI list of capital equipment, spare parts, and/or accessories being applied for capital equipment incentives

Form Guide: Decrease of Authorized Capital Stock

Form Guide: GRANT OF ELIGIBILITY UNDER SPECIAL LAWS

Form Guide: E-SERVICES

http://www.poea.gov.ph/cgi-bin/agSearch.asp NOTE:

Form Guide: Application for Registration as Resident Agent of an Unauthorized Foreign Insurer or Broker

Licensing Division, Insurance Commission, UN Avenue, Manila

Form Guide: HIRING FILIPINO WORKERS

Annex A BOI Process Flow

BOI process flow for RHQ/ROHQ endorsement

Form Guide: Manufacturers, Assemblers, Importers and Dealers (MAID) Accreditation

Land Transportation Office

Form Guide: APPLICATION FOR REPLACEMENT OF LOST/DAMAGED TIN CARD

Taxpayer applicant submits duly accomplished BIR Form 1905 to RDO/LTAD I or II/LTDO where he is registered.