Amendment on Capital Gains Tax for Principal Residence Sale

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REVENUE REGULATIONS NO. 14-2000: Amendment on Capital Gains Tax for Principal Residence Sale

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Title Supreme Court: Amendment on Capital Gains Tax for Principal Residence Sale

Law: Revenue Regulations No. 14-2000

Decision Date: Nov 20, 2000

Revenue Regulations No. 14-2000 amends provisions regarding the capital gains tax exemption for the sale or disposition of a principal residence, establishing conditions for exemption, including the requirement to utilize proceeds for acquiring a new principal residence within 18 months and detailing compliance documentation.

capital gains

principal residence

revenue regulations

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