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[ BIR REVENUE REGULATIONS NO. 13-99, July 26, 1999 ]
[ BIR REVENUE REGULATIONS NO. 13-99, July 26, 1999 ]
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National Administrative Register
EXEMPTION OF CERTAIN INDIVIDUALS FROM THE CAPITAL GAINS TAX ON THE SALE, EXCHANGE OR DISPOSITION OF A PRINCIPAL RESIDENCE UNDER CERTAIN CONDITIONS
[ BIR REVENUE REGULATIONS NO. 13-99, July 26, 1999 ]