Tax rules on stock option plans

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BIR REVENUE MEMORANDUM CIRCULAR NO. 79-2014: Tax rules on stock option plans

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Title Source: Supreme Court: Tax rules on stock option plans

Law: Bir Revenue Memorandum Circular No. 79-2014

Decision Date: Oct 31, 2014

BIR Revenue Memorandum Circular No. 79-2014 clarifies the tax treatment of stock option plans, detailing the tax implications for grants, sales, transfers, and exercises of both equity-settlement and cash-settlement options, along with associated reportorial requirements.

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