Prescribing the Guidelines on the Proper Treatment of Shares of Stock Disposed of in the Stock Exchange
Revenue Memorandum Circular No. 46-05 • Bureau of Internal Revenue (BIR) Issuances • Revenue Memorandum Circulars • Sep 12, 2005
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September 12, 2005 REVENUE MEMORANDUM CIRCULAR NO. 46-05 SUBJECT : Prescribing the Guidelines on the Proper Treatment of Shares of Stock Disposed of in the Stock Exchange TO : The Philippine Stock Exchange, Internal Revenue Officers and Employees and All Others Concerned The effectivity of Revenue Memorandum Circular No. 43-2005 is hereby suspended until further notice effective immediately. (SGD.) JOSE MARIO C. BUAG OIC-Commissioner Internal Revenue
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