2016 Q U A L I T Y A S S U R A N C E B U L L E T I N SECURITIES AND EXCHANGE COMMISSION (SEC) BUREAU OF INTERNAL REVENUE (BIR) Memorandum Circulars MC 8-2017. Signatories and Penalty for Non/Late Submission of the Manual on Corporate Governance Revenue Memorandum Orders RMO No. 12-2017. Guidelines and Procedure to Streamline the Process and Issuance of Cerficate of Tax Exempon (CTE) and Electronic Cerficate Au- thorizing Registraon (eCAR) for Transfer of Raw Lands to Community /Homeowners Associaons for Republic Act (RA) No. 7279, Otherwise Known as the “Urban Development and Housing Act of 1992” Revenue Memorandum Circulars RMC No. 36-2017. Authorizing the Use of BIR Form Nos. 2342, 2343, 0427, and 048 Pursuant to Revenue Memorandum Order (RMO) No. 3-2017 MAY 2017 Announcement Free Public Orientaon and Seminar on Company Registraon System Noces SEC New Call Center Hotlines Financial Reporng Bullen (FRB) No. 6, as Revised, dated January 2013.
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DEC.
2016 Q U A L I T Y A S S U R A N C E B U L L E T I N
SECURITIES AND EXCHANGE COMMISSION (SEC) BUREAU OF INTERNAL REVENUE (BIR)
Memorandum Circulars
MC 8-2017. Signatories and Penalty for Non/Late
Submission of the Manual on Corporate Governance
Revenue Memorandum Orders
RMO No. 12-2017. Guidelines and Procedure to
Streamline the Process and Issuance of Certificate of
Tax Exemption (CTE) and Electronic Certificate Au-
thorizing Registration (eCAR) for Transfer of Raw
Lands to Community /Homeowners Associations for
Republic Act (RA) No. 7279, Otherwise Known as the
“Urban Development and Housing Act of 1992”
Revenue Memorandum Circulars
RMC No. 36-2017. Authorizing the Use of BIR Form
Nos. 2342, 2343, 0427, and 048 Pursuant to Revenue
Memorandum Order (RMO) No. 3-2017
MAY
2017
Announcement
Free Public Orientation and Seminar on Company
Registration System
Notices
SEC New Call Center Hotlines
Financial Reporting Bulletin (FRB) No. 6, as Revised,
dated January 2013.
Issue 2017-5 Page 2
Revenue Memorandum Order No. 12-2017 issued on
May 16, 2017 prescribes the guidelines and procedures to
streamline the process and issuance of Certificate of Tax
Exemption (CTE) and Electronic Certificate Authorizing
Registration (eCAR) for transfer of raw lands to community/
homeowners associations for socialized housing projects
pursuant to Republic Act (RA) No. 7279, Otherwise Known as
the “Urban Development and Housing Act of 1992”
The application for the issuance of CTE shall be filed
directly with the Office of the Commissioner. No application
shall be processed unless the following documentary
requirements are fully complied with by the requesting party:
a. Original Certification signed by the President of the Social
Housing Finance Corporation that the subject property
qualifies and is actually a Community Mortgage Program
(CMP) Project. Such Certification shall be sufficient
guarantee of the validity, authenticity and due diligence
in the review of CMP Project loan application of the
Homeowners Association;
b. Certified true copy of the Deed of Sale executed by the
landowner in favor of the Community/Homeowners
Association;
c. Certified true copy of the Master List of Beneficiaries;
d. Certified true copy of the Transfer Certificate of Title/
Original Certificate of Title and the latest Tax Declaration
of the Property; and
Guidelines and Procedures to Streamline the Process
and Issuance of Certificate of Tax Exemption (CTE) and