RMC No. 131-2016 — Circularizes the list of Personal Equity Retirement Account (PERA) Unit Investment Trust Funds duly approved by the Bangko Sentral ng Pilipinas Digest | Full Text | Annex A
BUREAU OF INTERMAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE
December 13, 2016
REVENUF MEMORANDUM CIRCULAR NO. /3/- 3O/0
SUBJECT the Bangko Sentral ng Pilipinas (BSP). Circularizing the List of Personal Equity Retirement Account (PERA) Unit Investment Trust Funds (UITFs) Duly Approved by
TO All Internal Revenue Officers and Others Concerned
the investments and re-investments of PERA assets in PERA investment products shall be exempt from income taxes provided that said PERA investment products have been 2008, and Section 9 of Revenue Regulations (RR) No. 17-2011, all income earned from duly accredited by the concerned Regulatory Authority. 9505. otherwise known as the Personal Equity Retirement Account (PERA) Act of Under Rule 11 of the Rules and Regulations Implementing Republic Act No.
products duly approved/accredited by the Bangko Sentral ng Pilipinas (BSP), as confirmed by the latter in its letter' dated November 28, 2016, to wit: Below is the list of PERA Unit Investment Trust Funds (UITFs)/investment
5 3 1 No. 4 1 BDO Inc . BDO Philippine Islands Inc. Philippine Islands Name of Bank Philippine Islands Philippine Islands Bank Bank Bank Bank Unibank, Unibank, of of of of the I the the the Fund BDO Bond BPI BDO BPI Bond Fund Money Market Equity Fund Name of Fund Sub- Income Fund Government Fund Equity Fund BPI Corporate BPI PERA PERA PERA PERAEquity PERA Index PERA Index Equity Bond BalancedPERA- Market Money type Bond Equity Bond PERA- Bond Money Market Balanced PERA- PERA- fund PERA- PERA- type Equity Detailed of Peso Denomi- nation Peso Peso Peso Peso Peso 7/23/2015 Date 5/19/2015 7/23/2015 BSP 5/19/2015 5/19/2015 5/19/2015 Approval of
I Attached hereto as Annexes "A"* and "A-I" RECORDS MGT DIVISION HREAU OF INTERNAL REVENUE DEC 13 2016 4:09
O RECEIVEA
Pag^ 2 of'2
1 10. 1 3 12 8. 9 T Rizal Commercial Rizal Commercial Land Bank of the|LANDBANK Land Bank of the[LANDBANK Land Bank of theLANDBANK Banking Corp Banking Corp. Banking Corp. Rizal Commercial Philippines Inc. Philippines Philippines BDO UnibankBDO Fund RCBC Money Market Equity Fund RCBC PERA RCBC PERA GIobal Market Fund Balanced Fund Fund PERA Money Fund Dollar Fund PERA Short PERA PERA PERA Bond Term Balanced Money Market Money Equity Market Bond Market Bond Money Money Market PERA- Market Balanced Fund PERA- Money Equity Bond PERA- Bond PERA. PERA- PERA- PERA- Money Market Peso Peso Peso Peso Peso Peso Dollar 6/19/2015 6/19/2015 6/19/2015 11/11/2015 11/11/2015 7/23/2015 11/11/2015
be exempt from income taxes under Rule 1 1 of the Rules and Regulations Implementing investments and re-investments of PERA assets in government securities is likewise investments of PERA assets in the above-enumerated PERA investment products shall the PERA Act of 2008, and Section 9 of RR No. 17-2011. Moreover, income from exempt from income taxes under the said provisions. It is emphasized that only income earned from the investments and re-
circular as wide a publicity as possible. All concerned are hereby enjoined to be guided accordingly and give this
Commissioner of Internal Revenue CAESAR R. DULAY
K- BUREAU OF INTERNAL REVENUE RECORDS MGT. DIVISION 4:080M: 002531
DEC 1 3 2016 MA RECEIVED
同类文件 Revenue Memorandum Circulars
- RMC No. 69-2009 — Circularizes the mandatory enrollment to and availment of the eFPS facility for selected taxpayers Digest | Full Text(RMC No. 69-2009)
- RMC No. 37-2019 — Circularizes the enhanced BIR Form No. 1701 [Annual Income Tax Return for Individuals (including MIXED Income Earner), Estates and Trusts] January 2018 (ENCS) Digest | Full Text | BIR Form No. 1701 | BIR Form No. 1701 (Consolidation) | BIR Form No. 1701 (Attachment)(RMC No. 37-2019)
- RMC No. 89-2020 — Circularizes Republic Act No. 11336, entitled "An Act Converting the Carlos Hilado Memorial State College in the City of Talisay, and all its Satellite Campuses located in the City of Bacolod and in the Municipality of Binalbagan, all in the Province of Negros Occidental, into a State University to be known as The Carlos Hilado Memorial State University, and Appropriating Funds T(RMC No. 89-2020)
- RMC No. 59-2016 — Publishes the Daily Minimum Wage Rates in ARMM pursuant to Wage Order No. ARMM-16(RMC No. 59-2016)
- RMC No. 63-2010 — Imposes the Value-Added Tax on Tollway Operators Digest | Full Text(RMC No. 63-2010)
- RMC No. 31-2018 — Allows the over-the-counter acceptance of certain tax returns/payment of internal revenue taxes due to the unavailability of the eFPS(RMC No. 31-2018)
- RMC No. 40-2018 — Institutionalizes the BIR Social Media Fan Pages/Profiles Digest | Full Text(RMC No. 40-2018)
- RMC No. 71-2004 — Prescribes the mandatory availment of the Electronic Filing and Payment System and mandatory Electronic Submission of Summary List of Sales and Purchases and Annual Alphalist of Income Payees and Taxes Withheld Digest | Full Text(RMC No. 71-2004)
想要这份文件的分析？
让 ASG 法律 AI 为你总结、与其他判例对比，或说明它如何适用于你的情形 — 它检索的正是同一个数据库。