Tax Base for Real Property Sales

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BIR REVENUE AUDIT MEMORANDUM ORDER NO. 2-91: Tax Base for Real Property Sales

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Title Supreme Court: Tax Base for Real Property Sales

Law: Bir Revenue Audit Memorandum Order No. 2-91

Decision Date: Feb 18, 1991

BIR Revenue Audit Memorandum Order No. 2-91 updates the tax base determination for the sale, transfer, or disposition of real property and improvements, amending previous regulations to ensure accurate internal revenue tax assessments.

tax base

real property

internal revenue

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