CAR/TCL Issuance for Condo Corp Land Transfer

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BIR REVENUE MEMORANDUM ORDER NO. 18-2009: CAR/TCL Issuance for Condo Corp Land Transfer

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Title Source: Supreme Court: CAR/TCL Issuance for Condo Corp Land Transfer

Law: Bir Revenue Memorandum Order No. 18-2009

Decision Date: Apr 26, 2009

BIR Revenue Memorandum Order No. 18-2009 streamlines the process for real estate developers to transfer land and common areas to Condominium Corporations by eliminating the requirement for a prior Bureau of Internal Revenue ruling, thereby expediting the issuance of Certificates Authorizing Registration and Tax Clearances.

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