BIR Section 40(C)(2) Requirements: Confirmation that No Gain or Loss Is Recognized on Transfer of Real Properties for Shares of Stock
Fill BIR Section 40(C)(2) Requirements: Confirmation that No Gain or Loss Is Recognized on Transfer of Real Properties for Shares of Stock online and download the official form as a PDF, ready to print. Every input is mapped to its printed box, so IDs, dates and amounts land digit by digit in the right cells, and a value the form cannot hold is refused with the reason instead of being printed wrong.
What you will need: Gentlemen, Covering letter with statement of facts;, Application and Joint Certification (BIR Form No. 1927);, Proof of Payment of the Processing Fee (BIR Form No. 0605), Original Copy of the Deed of Transfer/Assignment/Exchange;, Certified true copy of the Articles of Incorporation duly, Certified true copy of the Certificate of Increase of the transferee, Certified true copy of the Transfer Certificate/s of Title;, Certified true copy (latest) of the corresponding Tax Declaration;, Sworn Certification as to original or historical cost of, Certified true copy of the fair market value or zonal value of the, Certification by secretary of transferee corporation as to the.
The form is the agency's own, from bir-cdn.bir.gov.ph (checked 2026-10-14): the PDF you download is that form with your values printed in its boxes.
The free clean PDF is that pack’s shortest form. A later form in the same pack needs the Starter plan (₱499) or above. Preview, check, and verify stay free. Not affiliated with BIR, SSS, PhilHealth, Pag-IBIG or any government agency.