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.
SHFC requirements for community mortgage program on-site and off-site
FDA drugstore form for change of pharmacist or responsible pharmacy assistant
MGB monthly report form for chemical grade chromite
FDA drug manufacturer form for change of pharmacist of other qualified personnel
FDA drug distributors form for change of pharmacist or other qualified personnel
FPA fertilizer application form for second endorsement of experimental use permit