HOLDING PERIOD

Holding Period The length of time the asset

was held by the taxpayer. It
covers the period from the
date to the date of sale.
Holding period DOES 1. Corporate taxpayers
NOT apply to: 2. Ordinary assets
3. Real properties classified
as capital asset
4. Shares of stocks not listed
in the Stock Exchange

RULE ON HOLDING PERIOD

Rule on Holding Individual Non-individual
Period Taxpayers Taxpayers
a. Short term capital
gain or loss
(capital asset has
100% 100%
been held for not
more than 12
months)
b. Long term capital
gain or
loss
(capital asset has 50% 100%
been held for
more than 12
months)