Amendment on Tax Payment Venue for Large Taxpayers

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BIR REVENUE REGULATIONS NO. 4-2008: Amendment on Tax Payment Venue for Large Taxpayers

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Title Supreme Court: Amendment on Tax Payment Venue for Large Taxpayers

Law: Bir Revenue Regulations No. 4-2008

Decision Date: Feb 19, 2008

BIR Revenue Regulations No. 4-2008 streamlines the payment and filing process for capital gains tax, creditable withholding tax, and documentary stamp taxes on real property transactions by large taxpayers, shifting the venue from local Revenue District Offices to the Large Taxpayers Services Office where the taxpayer is registered.

capital gains

documentary stamp

onerous transfers

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