SEC Memorandum Circular No. 1, series of 2020, containing “The Implementing Rules and Regulations of Republic Act No. 9856, otherwise known as the Real Estate Investment Trust (REIT) Act of 2009, was published at the PDI and Philippine Star, and filed with the UP Law Center, on 23 January 2020. The REIT Rules took effect on 7 February 2020. See Introduction / Salient Points. The full text is available by clicking the link to each item of the Table of Contents:
| Rule 1. | Title of Rules | |
| Rule 2. | Objectives | |
| Rule 3. | Definition of Terms Used in the Rules | |
| Rule 4. | Real Estate Investment Trust | |
| Rule 5. | Allowable Investments of the REIT | |
| Rule 6. | Fund Manager | |
| Rule 7. | Property Manager | |
| Rule 8. | Fit and Proper Rule | |
| Rule 9. | Property Valuer | |
| Rule 10. | Taxes | |
| Rule 11. | Miscellaneous Provisions |
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