Amendment to Stock Sale Tax Regulations

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BIR REGULATIONS NO. 5-95: Amendment to Stock Sale Tax Regulations

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Title Source: Supreme Court: Amendment to Stock Sale Tax Regulations

Law: Bir Regulations No. 5-95

Decision Date: Sep 29, 1995

Roberto F. De Ocampo's regulations amend Revenue Regulations No. 3-95 to clarify tax rates and collection procedures for sales of listed shares on the Philippine Stock Exchange, establishing specific duties for stockbrokers and corporate issuers.

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