Foreclosed asset of natural persons may be redeemed within one year from the date of registration of the sale in the Office of the Register of Deeds while those of juridical persons in an extrajudicial foreclosure may be redeemed until the registration of the certificate of foreclosure sale with the applicable Register of Deeds but not more than three (3) months after foreclosure, whichever is earlier.
Capital gains tax or Creditable withholding tax returns and payments are due within 10 days after the end of each month, except for taxes withheld for the month of December of each year which shall be filed on or before January 15 of the following year. Documentary Stamp Tax returns and payments are due within five days after the close of the month when the taxable document was made, signed, accepted, or transferred.
(Revenue Memorandum Circular No. 53-2011, November 4, 2011)
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