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REVENUE REGULATIONS NO. 13-2011

Implementing the Tax Provisions of Republic Act No. 9856 Otherwise Known as “The Real Estate Investment Trust Act of 2009”

RR NO. 13-2011 | 2011-07-25

REPUBLIC OF THE PHILIPPINES 
DEPARTMENT OF FINANCE
BUREAU OF INTERNAL REVENUE

July 25, 2011

REVENUE REGULATIONS NO. 13-2011
 
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...