RR No. 17-2018 — Amends Section 13 of Revenue Regulations No. 12-2018 particularly on the valuation of gifts made in property (Published in Manila Bulletin on August 1, 2018)
REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE BUREAU OF INTERNAL REVENUE
Quezon City
July 10, 2018
REVENUE REGULATIONS NO.17-20!8
SUBJECT Section 13 Thereof Amending Revenue Regulations (RR)No. 12-2018 Particularly
TO All Internal Revenue Officers and Others Concerned
Internal Revenue Code of 1997 (Tax Code of 1997) as amended, these Regulations are hereby promulgated for the purpose of amending Section 13 of RR No. 12-2018, particularly on the SECTION 1. SCOPE - Pursuant to the provisions of Sections 102 and 244 of the National valuation of gifts made in property.
as follows: SECTION 2. AMENDMENT. - Section 13 of RR No. 12-2018, is hereby amendedto read
valuation of gifts in the form of property shall follow the rules set forth in Section 5 of these regulations: Provided, That the reckoning point for valuation shall be the date when the donation is made." "SECTION 13. VALUATION OF GIFTS MADE IN PROPERTY. -- The
which are inconsistent with the provisions of these regulations are hereby revoked. SECTION 3. REPEALING CLAUSE. AIl existing rules and regulations or parts thereof SECTION 4. EFFECTIVITY. These regulations shall take effect immediately
CARLOS G. DOMINGUEZ Secretary of Finance JUL 2 4 2078
Commissioner of Internal Revenue Recommending Approval: E- CAESAR R. DULAY MA ntti JUL 3 0 2018 4:21PM.1 IA Le .1 t0T
018380 KECORDS'MGT.DIVISIC
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