Amendments to VAT Regulations on Change of Control

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BIR REVENUE REGULATIONS NO. 10-2011: Amendments to VAT Regulations on Change of Control

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Title Supreme Court: Amendments to VAT Regulations on Change of Control

Law: Bir Revenue Regulations No. 10-2011

Decision Date: Jul 1, 2011

BIR Revenue Regulations No. 10-2011 amends the Consolidated Value-Added Tax Regulations, clarifying that a change in corporate control does not trigger output tax on goods held by the corporation, while exchanges of real properties for shares remain subject to VAT.

value

added tax

revenue regulations

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