RMC No. 43-2011, as amended by RMC No. 6-2012 Home Development Mutual Fund Law !>

RMC No. 43-2011 dated September 28, 2011 circularizes Section 19 of RA No. 9679, otherwise known as the Human Development Mutual Fund Law of 2009.

Since the Pag-IBIG Fund is exempt from DST, the other party to the taxable document who is not exempt shall be the one directly liable to pay the said DST.

Note that RMC No. 43-2011 was further amended by RMC No. 6-2012 dated February 15, 2012, where the BIR specified that the RMCs refer to "Home Development Mutual Fund Law of 2009

RMC No. 43-2011, as amended by RMC No. 6-2012 Home Development Mutual Fund Law