File the Final Capital Gains Tax return in triplicate
(two copies for the BIR and one copy for the taxpayer) with the
Authorized Agent Bank (AAB) in the Revenue District where the seller or
transferor is registered, for shares of stocks or where the property is
located, for real property. In places where there are no AAB, the return
will be filed directly with the Revenue Collection Officer or
Authorized City or Municipal Treasurer.
(Excerpts from Source : http://www.bir.gov.ph/taxinfo/tax_capgin.htm)
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