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REVENUE REGULATIONS NO. 013-11

REVENUE REGULATIONS NO. 013-11

RR 13-11 | 2011-07-25

SUBJECT : Implementing the Tax Provisions of Republic Act No. 9856 Otherwise Known as "The Real Estate Investment Trust Act of 2009"

TO : All Internal Revenue Officers and Others Concerned 

SECTION 1. Scope.  Pursuant to the provisions of Sections 244  and 245  of the National Internal Revenue Code (NIRC) of 1997, as amended, in relation to Section 22 of Republic Act No. 9856 (Act) otherwise known as the "Real Estate Investment Trust Act of 2009," these Revenue Regulations are hereby promulgated to implement the tax provisions of the Act.

SECTION 2. Purpose.  These Regulations shall supplement the...