RR No 17-18 Estate and Donor's Tax
RR No 17-18 Estate and Donor's Tax
RR No 17-18 Estate and Donor's Tax
DEPARTN{EN]' OF FINANCE
BUREAU OF INTERNAL REVENUE
Quezon City
Juiy 10,2018
SECTION 1. SCOPE - Pursuant to the provisions of Sections 102 and 244 ofthe National
Internal Revenue Code of 1997 (Tax Code of lggT) as amended, these Regulations
are hereby
promulgated for the purpose of amending Section 13 of RR No. l2-20l8lparticularly
on thl
valuation of gifts made in property.
SECTION 3'
RE'PEALING CLAUSE. All existing rules and reguiations or parrs thereof
which are inconsistent with the provisions of these regulations are hereby revoked.
SECTION 4. EFFECTIVITY. These regulations shall take effect immediately.
..j
i i\/ / r* -L--* *i
cAffiro,ffi"f,.,
Secretary of Finance
JUL 2 /, zOiB
.-a -- , -.<--
JG-'^^r\ "\,, .lut go
CAESAR R. DULAY
Commissioner of Internal Revenue
0183S0