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Date: Feb. 10, 2021, 3:12 p.m.

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Date: 2021-02-15 19:21:25.000000

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RMC 34 - 1991

Published by Bureau of Internal Revenue(BIR) on Feb. 10, 2021.
Requested from BIR by A. Patnugot at 03:12 PM on Feb. 10, 2021.
Purpose: For Legal Basis in imposing capital gains tax against ante-dated sales.
Date of Coverage: 01/01/1991 - 12/31/1991
Tracking no: #BIR-918246001179

R.CABALHIN Feb. 10, 2021, 3:12 p.m.

Hi, I would like to request the full text of Revenue Memorandum Circular No. 34 of 1991 regarding Ante-dating of Deed of Absolute Sale involving real properties. This is for purposes of confirming our legal basis in imposing taxes in ante-dated sales. Thanks!

R.DIVISION Feb. 15, 2021, 7:21 p.m.

February 15, 2021 Dear Rommel Cabalhin, Greetings! Thank you for your request dated Feb 10, 2021 03:12:07 PM under Executive Order No. 2 (s. 2016) on Freedom of Information in the Executive Branch. Your FOI request is approved. Please see attached RMC No. 34-1991. For further inquiries, please send us an email at [email protected] or call us at 8929-8095. Thank you. Respectfully, Records Management Division FOI Receiving Officer

Attachments:

RMC No. 34-1991.pdf - Records Management Division - [email protected]

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