BIR Form No. 1707

BIR Form 1707

BIR Form 1707

Capital Gains Tax Return for Onerous Transfer of Shares of Stocks Not Traded Through the Local Stock Exchange

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This return is filed by a natural or juridical person, resident or non-resident, who is not exempt under existing laws for the sale, barter, exchange or other onerous disposition intended to transfer ownership of shares of stocks in domestic corporation classified as capital assets, not traded through the local stock exchange.

When to File?

- Filed within thirty (30) days after each cash sale, barter, exchange or other disposition of shares of stock not traded through the local stock exchange.

- In case of installment sale, the return shall be filed within thirty (30) days following the receipt of the first down payment and within (30) days following each subsequent installment payment.