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IMPLEMENTING THE TAX PROVISIONS OF THE 房地产投资信托 ACT OF 2009

菲律宾特许房地产经纪人

比尔 收入规定13-2011

美国证券交易委员会TION 1. Scope. — Pursuant to the provisions of Sections 244 and 245 of the National Internal Revenue Code (NIRC) of 1997, as amended, in relation to Section 22 of Republic Act No. 9856 (Act) otherwise known as the “房地产投资信托 Act of 2009,” these Revenue Regulations are hereby promulgated to implement the tax provisions of the Act.

美国证券交易委员会TION 2. Purpose. These Regulations shall supplement the Implementing Rules and Regulations, as revised, promulgated by the Securities and 交换 佣金 (SEC) in consultation with the Bureau of Internal Revenue (BIR) and the Department of Finance (DOF). Specifically, these Regulations shall prescribe guidelines and conditions for the registration of 房地产投资信托s (REITs), the application of the tax incentives granted to 房地产投资信托s, the availment of dividend tax exemption by an 海外菲律宾投资者, and the withdrawal of tax incentives granted under the Act.

美国证券交易委员会TION 3. Definition of Terms. — For purposes of these Regulations, the term:

(a) “Act “ means Republic Act No. 9856 otherwise known as the “Act Providing the Legal Framework for 房地产投资信托”.

(b)“ 比尔 ”是指国税局。

(c)“ CAR”是指BIR颁发的证书授权注册,以实现不动产所有权的转移。

(d)“Commission” or “SEC” means the Securities and 交换 佣金 of the Philippines. (e) “本构文件” means the 文章 s of incorporation and by-laws of a 房地产投资信托.

(F)“Corporation Code” refers to Batas Pambansa Bilang 68, otherwise known as the 公司代码 of the Philippines.

(G)“Distributable Income” means net income earned for the taxable year as adjusted for unrealized gains and losses/expenses and impairment losses and other items in accordance with internationally accepted accounting standards. Distributable income excludes proceeds from the sale of the 房地产投资信托’s assets that are re-invested in the 房地产投资信托 within one (1) year from the date of the sale.

(h)“ DST”是指跟单印花税。

(一世)“Exchange” means any entity registered with the 佣金 as a stock exchange pursuant to the Securities Regulation Code.

(j)“创收房地产”指为产生固定收入来源而持有的房地产,例如租金,通行费,用户’可能由SEC进一步定义和确定的费用等。

(k)“IRR” refers to the implementing rules and regulations, as revised, promulgated by the 美国证券交易委员会 to implement the provisions of this Act.

(l)“Investible Funds” refer to funds of the 房地产投资信托 that can be placed in investment vehicles other than income-generating real estate such as real estate-related assets, managed funds, government securities, and cash and cash equivalents.

(米)“Investor”指投资者证券或投资者股份的所有者。

(n)“Investor Securities” or “Investor 分享 ” mean shares of stock issued by a 房地产投资信托 or derivatives thereof.

(o)“ LTRAD 3”是指BIR的大型纳税人定期审计部门3,负责房地产行业的审计

(p)“ NIRC”或“代码”是指经修订的1997年国家国内税收代码

2(q)“海外菲律宾投资者”指在国外工作的菲律宾个人公民,包括根据第9225号共和国法令保留或重新获得菲律宾公民身份的人,也称为菲律宾公民“2003年公民保留和重新获得法”.

(r) “Principal Stockholder” means a stockholder who is, directly or indirectly, the beneficial owner of more than ten percent (10%) of any class of 投资者证券 of the 房地产投资信托 combined.

(s) “Public Company” means a company listed with the 交换 which has, upon and after listing, at least one thousand (1,000) public shareholders each owning at least fifty (50) shares of any class and who in the aggregate own at least forty percent (40%) of the outstanding capital stock of the 房地产投资信托 at the initial year; provided, that the minimum ownership shall be increased to sixty seven percent (67%) within three (3) years from its listing.

(t) “Public Shareholder” means a shareholder of a 房地产投资信托 other than the following persons (non-public shareholders):

i. The sponsor/promoter of the 房地产投资信托;

ii. A director, principal officer or principal shareholder of the sponsor/promoter of the 房地产投资信托;

iii. A director, principal officer or principal shareholder of the 房地产投资信托;

iv. An associate of a director, principal officer or principal shareholder of the 房地产投资信托 or its sponsor/promoter;

v. A related corporation to the 房地产投资信托 or its sponsor/promoter; and

vi. Any person who holds legal title to the shares of stock of the 房地产投资信托 for the benefit of another for the purpose of circumventing the provisions of the Act.

For purposes of sub-paragraph vi herein, unless proven otherwise, a person is presumed to hold legal title to the shares of stock of the 房地产投资信托 for the benefit of another for the purpose of circumventing the provisions of the Act if at least two (2) of the following facts exist: (1) if he does not have the financial capacity at the time of the acquisition to buy or otherwise acquire the shares appearing in his name; (2) if he executes a proxy or other instrument authorizing that person to represent and vote the shares; (3) if there is any document indicating that he holds the

3 shares as 相信ee for the benefit of that person; (4) if he delivers any cash, stock or property dividends pertaining to the shares to that person; (5) if he assigns his entitlement to any rights offering relating to the shares to that person; (6) if he tenders the shares in response to any tender offer made by that person; and (7) if he sells the shares to that person in any private sale or placement at a discount of at least ten percent (10%) off the closing market price of the shares on the day the private placement or sale is made.

(u)“房地产投资信托” or “REIT” is a stock corporation established in accordance with the 公司代码 of the Philippines and the rules and regulations promulgated by 美国证券交易委员会 principally for the purpose of owning income-generating real estate assets. Except as otherwise provided herein, a corporation becomes a 房地产投资信托 and qualified to avail of the incentives and privileges of the Act when its 房地产投资信托 Plan is rendered effective by the 美国证券交易委员会 and its listing as a 房地产投资信托 is approved by the 交换. For purposes of clarity, a 房地产投资信托, although designated as a “trust”,其技术含义与“trust”根据现有法律和法规,但此处仅用于根据全球最佳实践采用国际认可的公司描述。

(v)“Real Property”的定义应与“Immovable Property”根据《菲律宾民法典》第415条。在本条例中使用的房地产,应与房地产具有相同的含义。

(w)“REIT Plan” refers to the plan, including its amendments, of the 房地产投资信托 registered with the 佣金.

(X)“Taxable Net Income” means the pertinent items of gross income specified in Section 32 of the NIRC less all allowable deductions enumerated in Section 34 of the same Code (itemized or optional standard deductions) and the dividends distributed by a 房地产投资信托 out of its distributable income as of the end of the taxable year as: (a) dividends to owners of the common shares; and (b) dividends to owners of the preferred shares pursuant to their rights and limitations specified in the 文章 s of incorporation of the 房地产投资信托.

(y)“从事房地产业务的纳税人”统称房地产经纪人,房地产开发商和/或房地产出租人。相反,术语“不从事房地产业务的纳税人”指房地产经纪人,房地产开发商和/或房地产出租人以外的人。主要目的是从事房地产业务的纳税人,或者其公司章程规定其主要目的是

4目的是从事房地产业务的,就本条例而言,应视为已从事房地产业务。

(z)“ TCL”是指BIR签发的税收清算,以实现所有权转让。

(aa) “Unlisted 房地产投资信托” refers to a duly incorporated 房地产投资信托 that has not listed with the 交换.

(bb)“增值税”是指增值税。

美国证券交易委员会TION 4. Registration and Classification of 房地产投资信托. A 房地产投资信托 including its branches, shall register once with LTRAD 3, on or before the commencement of its business, in accordance with the provisions of Chapter II of Title IX of the NIRC and its implementing revenue regulations.

Upon registration, a 房地产投资信托 shall submit, together with other documents that the 佣金er may require, certified true copies of its constitutive documents and the 房地产投资信托 Plan, a list of its shareholders, their Tax Identification Number, number of shares held and percentage of holding.

For tax purposes, a 房地产投资信托 is considered as a taxpayer engaged in the real estate business. Hence, real properties owned by a 房地产投资信托 are considered as ordinary assets.

美国证券交易委员会TION 5. Documentary Stamp Tax on the Transfer of 房地产. The transfer of real property to 房地产投资信托s, including the sale or transfer of any and all security interest thereto, shall be subject to fifty percent (50%) of the applicable Documentary Stamp Tax (DST) imposed under Title VII of the NIRC, as amended.

根据NIRC第VII条款的现行规定,如果转让涉及不动产,则根据NIRC第196条对转让不动产的文件施加的DST的税率应降低为7比索和百分之五十(P7.50 ),每超过转让的对价或价值超过P1,000.00的每一千比索(Php 1,000,00)或其中的一小部分。

如果转让涉及代表不动产权益的股票,则根据NIRC第175条对出售或转让股票的股份征收的DST应降低后的税率为三十七分之二(P0.375 ),以该股票的面值每百比索(Php200.00)或小数部分计算。如果转让的股票没有面值,则规定的DST金额应等于原始发行的DST的百分之十二和一半(12 1/2%)。

另一方面,除非根据NIRC第199(f)条获得豁免,否则转让抵押或质押的DST应以以下利率在转让或转让时原始贷款的未偿余额为基础:

(a)当担保金额不超过五千比索(P5,000.00)时,十比索(P10.00)

(b)每超过一千比索(P5,000)或不足五千比索(P5,000.00)的部分,加收五比索P5.00的税。

如果将房地产出售或转让给房地产投资信托基金,则房地产投资信托基金,除了目前存在的所有其他有关签发资本证明书的要求外,还应(a)执行一项承诺,即房地产投资信托基金应在两个以下的时间内上市(2)从最初获得激励措施之日算起的年份,以及(b)为了使无线电通信局受益,将此处给出的百分之五十(50%)的夏令时作为激励措施代管在认可代理银行中,办事处。代管的款项仅应在本法规要求的两(2)年内,根据本条例第8(3)节的规定提交上市证明后,才可释放给房地产投资信托;否则,应将其代为释放。政府,请遵守这些税收条例第16节的规定。

就上述段落而言,“最初获得奖励的日期”是转让文件的签发日期。

但是,应给予激励的适用DST的百分之五十(50%),以及应自发生以下任何一种情况时应缴纳的此类税款之日起计算的适用附加费,罚款和利息事件,但须遵守本协议第11条规定的固化时间:

i. Failure to list with an 交换 within two (2) years from the date of its initial availment of this incentive;

ii。未能维持其作为上市公司的地位;

iii. Failure to maintain the listed status of the investor securities on the 交换 and the registration of the investor securities by the 佣金; and/or

iv。没有按照R.A.的要求分配其可分配收入的至少90%(90%)。第9856号。

美国证券交易委员会TION 6. Taxation of Transfer of 房地产 to a 房地产投资信托. Notwithstanding the foregoing provision, the sale, exchange, or other disposition of real property, 6 including security interest thereto, to a 房地产投资信托 shall, unless otherwise exempt, be subject to income tax/ capital gains tax and value-added tax, if applicable, imposed under the NIRC depending on whether the subject property is classified as capital asset or ordinary asset.

美国证券交易委员会TION 7. Transfer of 房地产 Pursuant to Section 40 (c)(2) of the NIRC.

(a) Transfers or exchanges of real property for shares of stock in a 房地产投资信托 falling under Section 40(C)(2) of the NIRC shall have the following tax consequences:

i. Income tax. The Transferor shall not recognize any gain or loss on the transfer of the property to a 房地产投资信托. Consequently, the Transferor will not be subject to capital gains tax, income tax, nor to creditable withholding tax on the transfer of such property to a 房地产投资信托. Neither may the Transferor recognize a loss, if any, incurred on the transfer.

ii。增值税。转让方应根据所转让财产的公平市场价值,对划为普通资产的财产进行增值税转让。

iii. DST. The transfer of property to a 房地产投资信托 in exchange for its shares is exempt from DST as provided under Section 199 of the NIRC.

(b)根据NIRC第40(C)(2)节提出的免税兑换确认申请,应受《税收条例》第18-01条的规定约束。

(c)为进行监视,应在根据转让或交换而转让或签发的所有权转让证书或公寓所有权证书或股票证书的反面注明以下信息:

“The acquisition of the property described in this title/certificate is by virtue of a tax-free exchange pursuant to Section 40(C)(2) of the National Internal Revenue Code of 1997, in relation to Republic Act No. 9856 or “The 房地产投资信托 Act of 2009”, per Deed of 交换/Assignment dated __________. The substituted basis pursuant to Section 40(C)(5) of the National Internal Revenue Code of 1997 is in the amount of ________________.”

美国证券交易委员会TION 8. Guidelines for the Availment of DST Incentive and the Issuance of CAR. —

(a)根据本条例第5节获得DST激励的各方,应将其与第15-2003号税收备忘录令中列举的适用文件一起,向签发CAR / TCL的有关税收地区办公室提交以下内容:

一世。符合RA 9856规定的经公证的DST激励申请书的两份副本(规定格式作为附件A-D随附);

ii. Two certified true copies of the 本构文件 of 房地产投资信托; iii. Two certified true copies of the Certificate that 房地产投资信托 is listed with the 交换 (for listed 房地产投资信托s) or an undertaking that the 房地产投资信托 shall be listed within two (2) years from the date of its initial availment of the incentive and the escrow agreement referred to in Section 5 hereof (for unlisted 房地产投资信托S).

(b)收入地区官员/授权内部收入官员将发行的不动产或股份份额/参与单位/权益的CAR / TCL,应指明所涉及的交易符合《按照本法规的规定行事。

(c)为进行监视,应在所有权转让证书或公寓所有权证书或根据该转让或交换而转让或发行的股票证书的反面注明以下信息:

“根据日期为______________的买卖契据,按照第9856号共和国法令或“ 2009年房地产投资信托法”的规定,购买此所有权/证书中所述的财产。”

以下人员应负责进行上述注释:

一世。契据书记官长关于转让的不动产的所有权证或公寓产权证;和

ii. The Corporate Secretary or equivalent officer of the investee corporation/partnership whose shares/units are transferred by the Transferor to the 房地产投资信托

(d)转让的各方应向契约组织提交相关的新的产权转让证书,产权公寓产权证书或股份/参与单位证书的副本,并应由契据登记册或公司正式证明

8秘书(视情况而定)在CAR / TCL签发后的九十(90)天内包含本节中要求的信息。

未能遵守上述要求的当事方将受到该法案和NIRC的适用处罚。

(e) An unlisted 房地产投资信托 must submit to the concerned RDO the original or certified true copy of the Listing Circular issued by the 交换, or its equivalent document, within two years from the date of its initial availment of this incentive. Failure to comply with this requirement shall result in the release of the amount deposited in escrow in favor of the Bureau (representing payment for the basic DST due) and in making the unlisted 房地产投资信托 liable for interest and penalties under the NIRC. The imposition of the applicable DST, interest and penalties shall be without prejudice to the administrative, civil and criminal liabilities of the parties under the applicable provisions of the Act and the NIRC.

美国证券交易委员会TION 9. Taxation of the Issuance and Transfer of 投资者证券. — The following rules shall apply in the issuance and transfer of investor securities:

(a)原始发行的投资者证券应遵守NIRC第174条规定的DST;

(b)通过交易所出售,交换,交换或以其他方式处置上市投资者证券,包括大宗交易或通过交易所的交易系统和/或设施执行的其他类型的出售,交易或交易,均应遵守根据NIRC第127(a)条征收的股票交易税;

(c)通过交易所出售,交换,交换或以其他方式处置上市投资者证券,包括大宗交易或通过交易所的交易系统和/或设施执行的其他类型的出售,交易或交易,均应豁免DST;

(d)在联交所以外出售,交换,交换或以其他方式处置投资者证券应缴纳根据第24(C),25(3),27(D)(2),28(A)条征收的资本利得税)(NIRC)(C)和(B)(5)(C);

(e)投资者证券的任何首次公开发行和二次发行均应免除NIRC第127(b)条规定的税款。

美国证券交易委员会TION 10. Income Taxation of 房地产投资信托. A 房地产投资信托 shall be taxable on all income derived from sources within and without the Philippines at the applicable income tax rate of 30% as provided under Section 27 (A) of the NIRC on its taxable net income as defined in these Regulations. Provided, that in no case shall a 房地产投资信托 be subject to a minimum corporate income tax, as provided under Section 27(E) of the NIRC.

In computing the income tax due of a 房地产投资信托, the formula to be used shall be as follows:

总收入(根据NIRC第32节的定义)

减:允许的扣除额(根据第34节的规定,无论是逐项扣除还是可选的标准扣除额)支付的股息(根据本条例定义)

= 应税净收入 x 30%

=应缴所得税

For purposes of this section, the dividends allowed as deductions during the taxable year shall pertain to dividends actually distributed out of the 房地产投资信托S’s distributable income at any time after the close of but not later than the last day of the

fifth (5 th ) month from the close of the taxable year. Any dividends distributed within this prescribed period shall be considered as paid on the last day of 房地产投资信托’s taxable year.

Provided however, the 房地产投资信托 shall place in escrow in favor of the Bureau with an Authorized Agent Bank acceptable to the Bureau the income tax collectible from the 房地产投资信托 on the dividend it declared and deducted from its taxable income for the first and second year of the 房地产投资信托 prior to its attaining the minimum ownership of sixty seven percent (67%) had it been disallowed. The escrowed income tax amount shall be released to the 房地产投资信托 only upon showing of proof of compliance to the increase of minimum ownership to sixty seven percent (67%) within three (3) years from its listing, otherwise, it shall be released in favor of the government in accordance with Section 16 of these Revenue Regulations.

By the end of the third year from its listing, at the latest and thereafter, the 房地产投资信托 shall maintain the minimum public ownership of sixty seven percent (67%). Otherwise, dividend payment shall not be allowed as a deduction from its taxable income.

A 房地产投资信托 is required to submit to LTRAD 3 quarterly a sworn statement containing the list of its shareholders, their Tax Identification Number, their shareholdings, and the percentage that their shareholding represents. Prior to any declaration of any

10 dividends, and for said dividends to be deducted from its income for tax purposes, the 房地产投资信托 shall in addition submit a sworn statement that the minimum ownership requirements for the relevant years – forty percent (40%) for the first two (2) years and sixty seven percent (67%) on or before the end of the third year and thereafter – were maintained at all times.

美国证券交易委员会TION 11. General Conditions for the Availment of Tax Incentives. In order to qualify for the tax incentives under Sections 5 and 10 of these Regulations, a 房地产投资信托 must:

1.成为上市公司,并保持其在此定义的上市公司的地位;

2.对于根据第6条规定的不动产转让的DST激励措施,自首次使用DST激励措施之日起两(2)年内应向交易所征求其意见,并保持投资者证券在该交易所的上市地位和注册证券交易委员会的投资者证券;和

3. Distribute at least ninety percent (90%) of its distributable income as required under the Act and its 内部收益率, as revised.

The failure of a 房地产投资信托 to comply with the foregoing requirements shall be subject to a curing period of thirty (30) days from the occurrence of the event. The 美国证券交易委员会 shall determine the appropriate compliance by the 房地产投资信托 within the curing period, the result of which shall be immediately communicated to the 比尔 .

美国证券交易委员会TION 12. Creditable Withholding Tax. — Provisions of Section 2.57.2 of Revenue Regulations 2-98, as amended, notwithstanding, all income payments subject to the expanded withholding tax received by a 房地产投资信托 shall be subject to a creditable withholding tax rate of one percent (1%).

由扣缴义务人扣减的扣缴的应纳税额,应通过一式三份填写每月的Alpha收款人清单,税基和所扣缴的金额,完成“扣缴的应纳税所得额月度纳税申报表”(BIR表格编号1601-E)。向向扣缴义务人注册的收入地区办公室管辖的授权代理商银行提交申报表后。

美国证券交易委员会TION 13. Taxation of Dividends Paid by 房地产投资信托s. — In general, cash or property dividends paid by a 房地产投资信托 shall be subject to a final tax of ten percent (10%), unless:

(a)股息是由非居民的外国人个人或非居民的外国公司收取的,这些人有权根据适用的税收协定要求享有优惠的预提税率;

(b)股息是由国内公司或居民外国公司收取的,在这种情况下,分别根据NIRC第27(D)(4)和28(A)(7)(d)条免除股息税;要么

(c) The dividends are received by an 海外菲律宾投资者 in which case, they are exempt from the dividends tax for seven (7) years from the effectivity of these Regulations.

美国证券交易委员会TION 14. VAT on Gross Sales or Gross Receipts of 房地产投资信托s. — A 房地产投资信托 shall be subject to VAT imposed under Sections 106 and 108 of the NIRC on its gross sales from any disposal of real property, and on its gross receipts from the rental of such real property. A 房地产投资信托 shall not be considered as a dealer in securities and shall not be subject to VAT on its sale, exchange or transfer of securities forming part of its real estate-related assets.

美国证券交易委员会TION 15. General Application of the NIRC — Unless otherwise provided under the Act, the internal revenue taxes under the NIRC, as amended, shall apply. Accordingly, a 房地产投资信托 shall be subject to:

a) 20% final income tax on interest from any currency bank deposit and yield or any other monetary benefit from deposit substitutes and from 相信 funds and similar arrangements and royalties derived from sources within the Philippines;

b)在扩大的外币存款制度下,从存款银行获得的利息收入的7.5%最终所得税;

c)出售或交换股票股份的资本利得税;

d)房地产交易的企业所得税和增值税;

e)不符合DST激励条件的交易的DST;

f)任何其他法律未明确免除的所有其他税种。

Moreover, a 房地产投资信托 is considered as withholding agent and is required to file withholding tax returns and remit withholding taxes on all income payments that are subject to withholding pursuant to the provisions of the NIRC and its implementing regulations.

美国证券交易委员会TION 16. Withdrawal of Tax Incentives. (a) A 房地产投资信托 shall be subject to the applicable taxes, plus interests and surcharges, under the NIRC upon the occurrence of any of the following events, subject to the rule on curing period where applicable:

i. Failure of a 房地产投资信托 to maintain its status as a public company;

ii. Failure of a 房地产投资信托 to maintain the listed status of the investor securities on the 交换 and the registration of the investor securities by the 美国证券交易委员会;

iii. Failure of a 房地产投资信托 to distribute at least ninety percent (90%) of its distributable income;

iv. Failure of a 房地产投资信托 to list with an 交换 within the two-year period from date of initial availment of DST incentive; and

v. Revocation or cancellation of the registration of the securities of a 房地产投资信托;

(b) The recovery of the applicable deficiency income tax and DST from a 房地产投资信托 shall be subject to the following rules:

i. For deficiency income tax, an assessment shall be issued by LTRAD 3 against a 房地产投资信托 in accordance with Section 228 of the NIRC and its implementing revenue regulations;

ii. The deficiency income tax of a 房地产投资信托 shall be computed based on its gross income as defined under Section 32 of the NIRC less the deductions under Section 34 of the same Code. The dividends distributed shall not be allowed as deduction from the taxable income;

iii。本税收法规第8节中提到的第一年和第二年代管的所得税应向政府释放,应适用于LTRAD 3进行的亏损所得税计算;

iv. On the other hand, the deficiency DST equivalent to 50% of the applicable DST, together with the applicable interest, surcharges and penalties, shall immediately become due and demandable, without need of an assessment, reckoned from the date of its initial availment of the DST incentives. For this purpose, a Formal Letter of Demand showing the details of the tax due shall be issued by LTRAD 3 against a 房地产投资信托 and collection of the tax shall be enforced in accordance with Chapter II, Title VIII of the NIRC.

美国证券交易委员会TION 17. Delisting of a 房地产投资信托 and its Tax Consequences. In the event that a 房地产投资信托 is delisted from the 交换, whether voluntarily or involuntarily, for failure to comply with the provisions of the Act or rules of the 交换, the tax incentives granted under the Act, as implemented by these Regulations, shall be ipso facto revoked and withdrawn as of the date the delisting becomes final and executory. Any tax incentives that may have been availed of by the 房地产投资信托 thereafter shall immediately be refunded to the Government together with the applicable interests and surcharges under the NIRC and Section 19 of the Act.

For purposes of this section, an assessment notice shall be prepared to recover the deficiency income tax and DST due from a 房地产投资信托. The deficiency taxes shall immediately become due and demandable and collection thereof shall be enforced in accordance with the provisions of Chapter II, Title VIII of the NIRC.

美国证券交易委员会TION 18. Reports/ Documents to be submitted by a 房地产投资信托. — A 房地产投资信托 shall, in addition to the existing requirements under the NIRC and its implementing regulations, and the requirements contained in the previous paragraphs, submit to LTRAD 3 the following:

(a) Certification by a responsible person designated by 美国证券交易委员会 that 房地产投资信托 is compliant with the minimum public ownership requirement;

(b)股息支付明细表,注明投资者的姓名,地址,投资额,股份类别,股息额,最终应纳税额;

(c) Certified True Copy of the Philippine Passport, or Certificate of Recognition issued under Republic Act 9225, of an 海外菲律宾投资者;

(d)Certified True Copy of the Employment Contract of the 海外菲律宾投资者;

(e) Copy of the Contract between the 房地产投资信托 and Fund Manager;

(F)Copy of the Contract between the 房地产投资信托 and Property Manager;

(G)Quarterly written report on the performance of the 房地产投资信托’s funds and properties;

(h) Amendment to the 房地产投资信托 Plan as approved by the 美国证券交易委员会;

(i) Copy of the Valuation Report prepared by the 房地产投资信托 appointed Property Valuer.

第十九节。不遵守记录/报告要求-在每次未能按规定的日期提交信息返回,声明或清单,或保留任何记录或提供本条例所要求的任何信息的情况下,除非有显示认为这种失败是由于合理的原因而不是出于故意的疏忽,应在专员通知和要求后,由未提出,保持或提供相同文件的人支付,每张文件应缴纳一千比索(Php1,000)失败:但是,在日历年中,对所有此类失败施加的总金额不得超过两万五千比索(Php25,000)。

Section 20. No Availment of Other Incentives. A 房地产投资信托 availing of tax incentives under the Act shall not be entitled to avail of incentives for the same types of taxes that may be available under special laws.

第21节。公司成立条款。 -特此采用与上述任何规定不抵触的所有现行规则,规定,裁定,命令或其部分。

美国证券交易委员会TION 22. Repealing Clause. — All existing rules and regulations or parts thereof, which are inconsistent with the provisions of these regulations, are hereby revoked.

美国证券交易委员会TION 23. Effectivity. — These Revenue Regulations shall take effect fifteen (15) days after publication in a newspaper of general circulation.

 

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