Title
MOA on CLOA registration for GFI agrilands
Law
Bir Revenue Memorandum Circular No. 49-92
Decision Date
Oct 13, 1992
The Memorandum of Agreement among the Department of Agrarian Reform, Bureau of Internal Revenue, Land Bank of the Philippines, Land Registration Authority, and various Government Financial Institutions establishes procedures for the tax-exempt transfer and registration of agricultural lands under the Comprehensive Agrarian Reform Program, addressing the financial burdens associated with capital gains and other taxes on unconsolidated titles.

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