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BIR National Office Bldg.,
Agham Road, Diliman,
Quezon City, Philippines
Trunkline:
929-7676 | 927-2511 |
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Index
of 1998 BIR Rulings
| No.
of Issuance |
Subject
Matter |
Date
of Issue |
Addressee
|
|
179-98 |
CAPITAL GAINS TAX; Transfer of real property without monetary consideration
Digest
|
December 28, 1998 |
Carlos N. Arce |
|
177-98 |
CAPITAL GAINS TAX; DOCUMENTARY STAMP TAX; Foreclosure of properties under CARP
Digest
|
December 24, 1998 |
Department of Agrarian Reform |
|
170-98 |
CAPITAL GAINS TAX; Meaning of "demutualization"
Digest
|
December 2, 1998 |
Manulife Financial |
|
167-98 |
CAPITAL GAINS TAX; TRU
Digest
|
November 20, 1998 |
The Lawyers Group |
|
156-98 |
CAPITAL GAINS TAX; Gains realized on the transfer of 1/3 shareholders in exchange for real property
Digest
|
November 9, 1998 |
Atty. Mildred Aguilar Pfleider |
|
150-98 |
CAPITAL GAINS TAX; Transfer of a "road lot" to an affiliate
Digest
|
October 19, 1998 |
Boniqued & Bomiqued |
|
148-98 |
CAPITAL GAINS TAX; Capital Gains Tax paid on a sale of real property which transaction was rescinded may be credited as payment from new Deed of Sale to be executed by some parties
Digest
|
October 16, 1998 |
Ongkiko Kalaw, Manhit and Acordia Law Offices |
|
146-98 |
CAPITAL GAINS TAX; Sale of shares of stock not traded in local exchange
Digest
|
October 14, 1998 |
Ongkiko Kalaw, Manhit and Acordia Law Offices |
|
141-98 |
CAPITAL GAINS TAX; EXPANDED WITHHOLDING TAX
Digest
|
September 29, 1998 |
Reyno Tium Domingo and Santos |
|
133-98 |
CAPITAL GAINS TAX; Capital Assets
Digest
|
September 15, 1998 |
Security Trading Corp. |
|
118-98 |
CAPITAL GAINS TAX; Sheriff's Certificate of sale
Digest
|
August 6, 1998 |
Bartolome B. Lapus |
|
114-98 |
CAPITAL GAINS TAX; Sale of Principal Residence
Digest
|
July 27, 1998 |
Stewart C. Cacho |
|
111-98 |
CAPITAL GAINS TAX; Sale of principal residence
Digest
|
July 8, 1998 |
Conrado C. Ramos |
|
108-98 |
CAPITAL GAINS TAX; DOCUMENTARY STAMP TAX; Transfer without consideration
Digest
|
June 29, 1998 |
G-P and Company |
|
103-98 |
CAPITAL GAINS TAX; Definition of capital assets; Exemption of ROPOA
Digest
|
June 29, 1998 |
Philippine National Bank |
|
102-98 |
CAPITAL GAINS TAX; Foreclosure sale
Digest
|
June 29, 1998 |
Maceda Olalia Ortiz Ortega-Pollisco & Pollisco |
|
097-98 |
CAPITAL GAINS TAX; Sale of Principal Residence
Digest
|
June 24, 1998 |
Marcelo C. De Guzman |
|
096-98 |
CAPITAL GAINS TAX; DOCUMENTARY STAMP TAX; Buy-back/reconveyance of properties
Digest
|
June 23, 1998 |
Borland Development Corporation |
|
067-98 |
CAPITAL GAINS TAX; Exemption by virtue of DARAB decision
Digest
|
May 21, 1998 |
Gloria Soloman |
|
054-98 |
CAPITAL GAINS TAX
Digest
|
May 21, 1998 |
Salvador S. Laguda |
|
047-98 |
CAPITAL GAINS TAX; Deed of sale executed and notarized on March 27, 1979
Digest
|
April 14, 1998 |
Anflo Management & Investment Corp. C/o SGV and Company |
|
042-98 |
CAPITAL GAINS TAX; sale of parcel of land by SSS
Digest
|
April 14, 1998 |
Everando B. Medina |
|
028-98 |
CAPITAL GAINS TAX; DOCUMENTARY STAMP TAX; Sale of townhouse unit covered by TCT
Digest
|
March 6, 1998 |
Raya, Fe R. |
|
021-98 |
CAPITAL GAINS TAX; Transfer of land without consideration by trustee to trustor
Digest
|
February 19, 1998 |
Padilla, Mariano B. |
|
020-98 |
CAPITAL GAINS TAX; DOCUMENTARY STAMP TAX
Digest
|
February 18, 1998 |
Atty. Braullo R. Taninsin |
|
013-98 |
CAPITAL GAINS TAX
Digest
|
February 5, 1998 |
Marcopper Mining Corporation c/o King Capuchino Tan & Associates |
|
007-98 |
CAPITAL GAINS TAX; Payment can be made by either party under exceptional circumstances
Digest
|
February 4, 1998 |
Primetown Property Group, Inc. |
| No.
of Issuance |
Subject
Matter |
Date
of Issue |
Addressee
|
|
177-98 |
CAPITAL GAINS TAX; DOCUMENTARY STAMP TAX; Foreclosure of properties under CARP
Digest
|
December 24, 1998 |
Department of Agrarian Reform |
|
169-98 |
ESTATE TAX; DOCUMENTARY STAMP TAX
Digest
|
November 25, 1998 |
Padilla Law Offices |
|
168-98 |
PERCENTAGE TAX; DOCUMENTARY STAMP TAX; Securities Borrowing and Lending (SBL) transactions
Digest
|
November 20, 1998 |
Phil. Stock Exchange Inc. |
|
158-98 |
DOCUMENTARY STAMP TAX; Conversion of preferred shares to common shares
Digest
|
November 10, 1998 |
Metro Pacific Corporation |
|
157-98 |
DOCUMENTARY STAMP TAX; Sale of shares of stocks and real property to Thrift Banks
Digest
|
November 9, 1998 |
Capitol Development Bank |
|
137-98 |
DOCUMENTARY STAMP TAX; Voting Trust Agreement exempt
Digest
|
September 24, 1998 |
Chaves Laureta & Asso. Law Offices |
|
124-98 |
DOCUMENTARY STAMP TAX; Exemption of rural banks on original issuances of shares of stocks
Digest
|
August 31, 1998 |
First Coconut Rural Bank Inc. |
|
117-98 |
FINAL TAX; DOCUMENTARY STAMP TAX; Meaning of the terms "lending investor", "similar arrangements", "lending or gross lending activities", "Inter-office memo"
Digest
|
July 30, 1998 |
ASB Realty Corporation |
|
115-98 |
PERCENTAGE TAX; DOCUMENTARY STAMP TAX; Gains from transfer of receivables
Digest
|
July 28, 1998 |
Castro Cadiz & Carag |
|
108-98 |
CAPITAL GAINS TAX; DOCUMENTARY STAMP TAX; Transfer without consideration
Digest
|
June 29, 1998 |
G-P and Company |
|
096-98 |
CAPITAL GAINS TAX; DOCUMENTARY STAMP TAX; Buy-back/reconveyance of properties
Digest
|
June 23, 1998 |
Borland Development Corporation |
|
088-98 |
DOCUMENTARY STAMP TAX; Metering Machines
Digest
|
June 10, 1998 |
International Exchange Bank |
|
086-98 |
DOCUMENTARY STAMP TAX; RMO 8-98
Digest
|
June 3, 1998 |
Jacinto & Jacinto, CPAs |
|
082-98 |
EXPANDED WITHHOLDING TAX; DOCUMENTARY STAMP TAX; Valuation of Townhouses
Digest
|
May 28, 1998 |
Yin Enterprise & Development Corporaton |
|
075-98 |
FINAL WITHHOLDING TAX; DOCUMENTARY STAMP TAX; Gains/losses on SWAP of shares
Digest
|
May 27, 1998 |
M&M Holdings Corporation c/o Castro Cadiz & Carag |
|
071-98 |
INCOME TAX; VAT; DOCUMENTARY STAMP TAX; Exemption of NHA by virtue of RA 7279
Digest
|
May 25, 1998 |
National Housing Authority |
|
052-98 |
DOCUMENTARY STAMP TAX; Notes to be issued qualify as public issue of bonds indebtedness
Digest
|
May 5, 1998 |
Quiason Makalintal Barot, Torres and Ibarra |
|
028-98 |
CAPITAL GAINS TAX; DOCUMENTARY STAMP TAX; Sale of townhouse unit covered by TCT
Digest
|
March 6, 1998 |
Raya, Fe R. |
|
020-98 |
CAPITAL GAINS TAX; DOCUMENTARY STAMP TAX
Digest
|
February 18, 1998 |
Atty. Braulio R.G. Taninsin |
|
005-98 |
DOCUMENTARY STAMP TAX; Installment payment of DST
Digest
|
February 4, 1998 |
Shoemart, Incorporated |
|
003-98 |
DOCUMENTARY STAMP TAX
Digest
|
January 16, 1998 |
Philippine Deposit Insurance Corporation |
| No.
of Issuance |
Subject
Matter |
Date
of Issue |
Addressee
|
|
171-98 |
DONOR'S TAX; Lot awarded to National Children Hospital by virtue of Proclamation No. 439
Digest
|
December 2, 1998 |
National Children's Hospital |
|
100-98 |
DONOR'S TAX; CARL; Exemption of displaced farmers/tenants
Digest
|
June 29, 1998 |
Angelita L. Amosco |
|
081-98 |
DONOR'S TAX; Donation Mortis Causa
Digest
|
May 28, 1998 |
Carino, Amalia Yvonne |
|
061-98 |
DONOR'S TAX; Exemption of DAR on donation of a parcels of land
Digest
|
May 21, 1998 |
Department of Agrarian Reform |
|
044-98 |
DONOR'S TAX; Zonal values of real properties
Digest
|
April 14, 1998 |
Sycip, Salazar, Hernandez and Gaimaitan |
| No.
of Issuance |
Subject
Matter |
Date
of Issue |
Addressee
|
|
169-98 |
ESTATE TAX; DOCUMENTARY STAMP TAX
Digest
|
November 25, 1998 |
Padilla Law Offices |
|
145-98 |
ESTATE TAX
Digest
|
October 9, 1998 |
Dulay & Pagunsan |
|
130-98 |
ESTATE TAX
Digest
|
September 10, 1998 |
Dicoro C. Peligra |
|
095-98 |
ESTATE TAX
Digest
|
June 19, 1998 |
Tony Briones |
|
068-98 |
ESTATE TAX
Digest
|
May 21, 1998 |
Josefina R. Solomon c/o Go Cojuangco Mendoza Ligon & Castro |
|
066-98 |
ESTATE TAX; Extension of time to file return
Digest
|
May 21, 1998 |
Emelino T. Maestro |
|
046-98 |
ESTATE TAX; Extension of time to file return
Digest
|
April 14, 1998 |
Benigno P. Toda Jr. Estate c/o Manuel M. Lazaro & Associates |
|
001-98 |
ESTATE TAX; Extension of time to file return
Digest
|
January 5, 1998 |
Antonio J. Tan c/o Baustista, Picazo, Buyco, Tan and Fider |
| No.
of Issuance |
Subject
Matter |
Date
of Issue |
Addressee
|
|
155-98 |
INCOME TAX; VAT; EXCISE TAX; Purchase of Crude oil by an Inventor
Digest
|
October 21, 1998 |
Rudy N. Lantano |
|
135-98 |
EXCISE TAX; Basis of computation
Digest
|
September 24, 1998 |
La Suerte Sigar & Cigarette Factory |
|
128-98 |
EXCISE TAX; Exemption of Banole
Digest
|
September 10, 1998 |
Shell Chemicals Co. |
|
112-98 |
EXCISE TAX
Digest
|
July 13, 1998 |
British American Tobacco c/o SGV & Company |
|
055-98 |
EXCISE TAX; Quarrying and selling boulders or stones
Digest
|
May 22, 1998 |
Pililia Aggregates Corporation |
|
041-98 |
EXCISE TAX; Processed gas
Digest
|
April 13, 1998 |
Petron Corporation |
|
032-98 |
EXCISE TAX; Importation of cherokee jeep
Digest
|
April 13, 1998 |
Antonio G. Cadavero Sr. Revenue District Officer Revenue District 80, Mandaue City |
|
031-98 |
EXCISE TAX; Denatured vinegar
Digest
|
March 20, 1998 |
Lazatin Consolidated Corporation |
|
030-98 |
EXCISE TAX; Specially denatured alcohol
Digest
|
March 20, 1998 |
Philippine Aslam Corporation |
|
002-98 |
EXCISE TAX; Cement not subject to 2% excise tax
Digest
|
January 8, 1998 |
Kultura Knitex Corporation |
| No.
of Issuance |
Subject
Matter |
Date
of Issue |
Addressee
|
|
161-98 |
INCOME TAX; SBF Enterprises
Digest
|
November 18, 1998 |
Joaquin Cunanan & Co. |
|
160-98 |
INCOME TAX; liability of Thrift Banks to 20% FINAL WITHHOLDING TAX
Digest
|
November 12, 1998 |
Centennial Bank |
|
155-98 |
INCOME TAX; VAT; EXCISE TAX; Purchase of Crude oil by an Inventor
Digest
|
October 21, 1998 |
Rudy N. Lantano |
|
153-98 |
INCOME TAX; Separation benefits
Digest
|
October 19, 1998 |
Famador Campani Boguia Law Office |
|
147-98 |
INCOME TAX; Filipinos employed and occupying managerial or technical positions
Digest
|
October 16, 1998 |
Romulo Mabanta Buenaventura Law Office |
|
143-98 |
INCOME TAX; Terminal leave pay of co-terminus employees
Digest
|
September 30, 1998 |
Hon. Ernesto Herrera |
|
140-98 |
INCOME TAX; Salaries of DSWD workers covered by MOA
Digest
|
September 29, 1998 |
Kagawaran ng Kagalingan Panlipunan at Pagpapaunlad |
|
126-98 |
INCOME TAX; Gains derived by a non-resident corporation not engaged in trade or business in RP-exempt from income tax
Digest
|
September 8, 1998 |
Punong Bayan & Aurollio |
|
125-98 |
INCOME TAX; Exemption of retirement benefits
Digest
|
September 4, 1998 |
Angel Q. Yoingco |
|
107-98 |
INCOME TAX; Transfer of heirs hereditary right
Digest
|
June 29, 1998 |
Manuel Y. Macias |
|
094-98 |
INCOME TAX; Non-resident professionals and entertainers
Digest
|
June 19, 1998 |
Ms. Estrella A. Berenguel Consul General Hongkong Philippine Consulate |
|
085-98 |
INCOME TAX; BCDA firm subject only to 5% preferential tax rate
Digest
|
June 2, 1998 |
CJH Development Corporation c/o Bengson Narciso Cudala Pecson Bengson & Jimenez |
|
077-98 |
INCOME TAX; SBF Freeport Registered Enterprises
Digest
|
May 28, 1998 |
Subic Bay Metropolitan Authority |
|
076-98 |
INCOME TAX; VAT; Exemption of MV Aboitiz Jebsen
Digest
|
May 27, 1998 |
Aboitiz Jebsens c/o Balmeo Bautista & Penasales Law Offices |
|
074-98 |
INCOME TAX; local water district subject to income tax
Digest
|
May 27, 1998 |
Philippine Association of Water Districts, Inc |
|
071-98 |
INCOME TAX; VAT; DOCUMENTARY STAMP TAX; Exemption of NHA by virtue of RA 7279
Digest
|
May 25, 1998 |
National Housing Authority |
|
070-98 |
INCOME TAX; OWWA subject to income tax
Digest
|
May 21, 1998 |
Overseas Workers Administration |
|
065-98 |
INCOME TAX; VAT; Sasktel int'l. exempt pursuant to General Agreement on Development Cooperation between RP and Canada
Digest
|
May 21, 1998 |
Canadian Embassy |
|
059-98 |
INCOME TAX; Income derived by EYS & Associates exempt
Digest
|
May 21, 1998 |
EYS & Associates |
|
035-98 |
INCOME TAX; Fees received for further maintenance services
Digest
|
April 13, 1998 |
Fanuc Philippines Corporation c/o Sycip Gorres Velayo & Company |
|
034-98 |
INCOME TAX; Sale of property by Phil. Tuberculosis Society
Digest
|
April 13, 1998 |
Philippine Tuberculosis Society, Inc. |
|
029-98 |
INCOME TAX; Income tax paid or accrued (now incurred) by a company within a taxable year not allowed as deduction
Digest
|
March 19, 1998 |
Energy Regulatory Board c/o Chairman Neptali S. Franco |
|
012-98 |
INCOME TAX; DND cannot withhold tax from agent's commisions
Digest
|
February 5, 1998 |
Dept. of National Defense |
|
010-98 |
INCOME TAX; VAT
Digest
|
February 5, 1998 |
Tipco-Bataan Group, Incorporated c/o R.S. Bernaldo and Associates |
| No.
of Issuance |
Subject
Matter |
Date
of Issue |
Addressee
|
|
174-98 |
VAT; Sale of fish in original state
Digest
|
December 11, 1998 |
Frabella Fishing Corporation |
|
163-98 |
VAT; Thrift Banks subject to VAT on importation
Digest
|
November 20, 1998 |
Asia Trust Bank |
|
155-98 |
INCOME TAX; VAT; EXCISE TAX; Purchase of Crude oil by an Inventor
Digest
|
October 21, 1998 |
Rudy N. Lantano |
|
154-98 |
EXPANDED WITHHOLDING TAX; Tax base in the computation of 1% EWT and 6% Creditable VAT
Digest
|
October 19, 1998 |
Pacific East Asia Cargo |
|
152-98 |
VAT; Sale of lot which is less than P 1,000,000.00
Digest
|
October 19, 1998 |
Atlanta Land Corporation |
|
149-98 |
VAT; ADB; Personnel of embassies
Digest
|
October 19, 1998 |
Joaquin Cunanan & Co. |
|
142-98 |
VAT; Retention money
Digest
|
September 29, 1998 |
SGV (Marukeni Corp.) |
|
123-98 |
VAT; Cancellation of registration
Digest
|
August 27, 1998 |
Otilla Dimayuga |
|
122-98 |
VAT; Exemption of cooperative on importation of argricultural equipment
Digest
|
August 18, 1998 |
Phil. Prodicers Coop. MKG. Asso. Inc. |
|
113-98 |
VAT; Isolated sale of Microwave Backbone Transmission network
Digest
|
July 23, 1998 |
Liberty Broadcasting Network, Inc |
|
110-98 |
VAT; Sale of house and lot valued at P 1,000,000.00 below
Digest
|
July 7, 1998 |
Alakor Corporation |
|
105-98 |
VAT; PAGCOR liable to pay VAT passed on by PLDT
Digest
|
June 29, 1998 |
Philippine Long Distance Telephone Company |
|
101-98 |
VAT; Exemption of Inventor
Digest
|
June 29, 1998 |
Rafael A. Teotico |
|
099-98 |
VAT; Sale of Services
Digest
|
June 29, 1998 |
Best Telephone Directories, Inc. |
|
087-98 |
VAT; Asphalts
Digest
|
June 10, 1998 |
Office of the District Engineer |
|
084-98 |
VAT; GTZ Projects
Digest
|
June 2, 1998 |
BIR/GTZ Advisory Project |
|
076-98 |
INCOME TAX; VAT; Exemption of MV Aboitiz Jebsen
Digest
|
May 27, 1998 |
Aboitiz Jebsens c/o Balmeo Bautista & Penasales Law Offices |
|
073-98 |
VAT; Refined sugar not agri-food product in original state
Digest
|
May 27, 1998 |
National Food Authority |
|
072-98 |
VAT; Exemption of Davao Light & Power Co. Inc. on importation
Digest
|
May 25, 1998 |
Balmeo Bautista & Dinosales Law Office |
|
071-98 |
INCOME TAX; VAT; DOCUMENTARY STAMP TAX; Exemption of NHA by virtue of RA 7279
Digest
|
May 25, 1998 |
National Housing Authority |
|
069-98 |
FRANCHISE TAX; VAT; Exemption of electric cooperatives
Digest
|
May 21, 1998 |
Sorsogon II Electric Cooperative |
|
065-98 |
INCOME TAX; VAT; Sasktel Int'l. exempt pursuant to General Agreement on Development Cooperation between RP and Canada
Digest
|
May 21, 1998 |
Canadian Embassy |
|
064-98 |
VAT; Importation/local purchases of PNRC vatable
Digest
|
May 21, 1998 |
Philippine National Red Cross |
|
060-98 |
VAT; Sale of goods and services to BOC subject to VAT
Digest
|
May 21, 1998 |
Unisys Public Sector Services Corp. C/o Punongbayan & Araullo |
|
055-98 |
EXCISE TAX; VAT; Quarrying and selling boulders or stones
Digest
|
May 22, 1998 |
Pililia Aggregates Corporation |
|
048-98 |
VAT; Waiver of surcharge for late filing and payment of VAT
Digest
|
April 14, 1998 |
Dow Jones Telerate Limited c/o SGV & Company |
|
043-98 |
VAT; Exchange of notes between government of Japan and Philippines
Digest
|
April 13, 1998 |
Technical Education & Skills Development |
|
038-98 |
VAT; International trunkline products and services to internet users of PLDT
Digest
|
April 13, 1998 |
Office of the President c/o Maria Asuncion Fernando |
|
033-98 |
VAT; Sale of construction services to PEZA enterprises
Digest
|
April 13, 1998 |
Correa Zenitaka, Inc. c/o Quisumbing Torres & Evangelista |
|
027-98 |
VAT; Exemption of electric cooperatives
Digest
|
March 6, 1998 |
National Electrification Administration |
|
019-98 |
VAT; Sale of real properties primarily held for sale or lease to customers
Digest
|
February 11, 1998 |
De Leon, Jocelyn P. |
|
016-98 |
WITHHOLDING TAX; VAT
Digest
|
February 6, 1998 |
Sumitomo of Japan c/o SGV & Company |
|
014-98 |
VAT; PIA subject to VAT on TV airtime
Digest
|
February 6, 1998 |
Kapisanan Ng Mga Brodkaster Sa Pilipinas |
|
010-98 |
INCOME TAX; VAT
Digest
|
February 5, 1998 |
Tipco-Bataan Group, Incorporated c/o R.S. Bernaldo and Associates |
|
009-98 |
VAT; Exemption of marine solar salt
Digest
|
February 5, 1998 |
Salinas (IM) Corporation |
| No.
of Issuance |
Subject
Matter |
Date
of Issue |
Addressee
|
|
173-98 |
EXPANDED WITHHOLDING TAX; Technical and Management Consultants
Digest
|
December 2, 1998 |
Torishima Corp |
|
166-98 |
FINAL TAX; Non-resident alien interest income from FCDU
Digest
|
November 23, 1998 |
BPI |
|
160-98 |
INCOME TAX; Liability of Thrift Banks to 20% FINAL WITHHOLDING TAX
Digest
|
November 12, 1998 |
Centennial Bank |
|
154-98 |
EXPANDED WITHHOLDING TAX; Tax base in the computation of 1% EWT and 6% Creditable VAT
Digest
|
October 19, 1998 |
Pacific East Asia Cargo |
|
141-98 |
CAPITAL GAINS TAX; EXPANDED WITHHOLDING TAX
Digest
|
September 29, 1998 |
Reyno Tium Domingo and Santos |
|
120-98 |
WITHHOLDING TAX on dividends
Digest
|
August 14, 1998 |
YF Busmente & Asso. |
|
117-98 |
FINAL TAX; DOCUMENTARY STAMP TAX; Meaning of the terms "lending investor", "similar arrangements", "lending or gross lending activities", "Inter-office memo"
Digest
|
July 30, 1998 |
ASB Realty Corporation |
|
106-98 |
EXPANDED WITHHOLDING TAX; Buyer-Withholding Agent subject to 3% EWT
Digest
|
June 29, 1998 |
Bella R. Dawang |
|
090-98 |
EXPANDED WITHHOLDING TAX; Payment of Retainer Fees
Digest
|
June 15, 1998 |
SMC Stock Transfer Service Corporation |
|
082-98 |
EXPANDED WITHHOLDING TAX; DOCUMENTARY STAMP TAX; Valuation of Townhouses
Digest
|
May 28, 1998 |
Yin Enterprise & Development Corporation |
|
080-98 |
EXPANDED WITHHOLDING TAX; Rate of tax if seller is CREBA member
Digest
|
May 28, 1998 |
MSA Math Tutoring Center |
|
075-98 |
FINAL WITHHOLDING TAX; DOCUMENTARY STAMP TAX; Gains/losses on SWAP of shares
Digest
|
May 27, 1998 |
M&M Holdings Corporation c/o Castro Cadiz & Carag |
|
063-98 |
EXPANDED WITHHOLDING TAX; Dacion en pago
Digest
|
May 21, 1998 |
Technology and Livelihood Resource Center |
|
053-98 |
FINAL WITHHOLDING TAX; Phil. Centennial Commission
Digest
|
May 8, 1998 |
Presidential Management Staff |
|
049-98 |
FINAL WITHHOLDING TAX; Interest income from personal deposits of united nations personnel
Digest
|
April 27, 1998 |
Philippine National Bank |
|
045-98 |
CREDITABLE WITHHOLDING TAX; Privatization of Manila Hotel
Digest
|
April 14, 1998 |
The Manila Hotel |
|
017-98 |
WITHHOLDING TAX; Payment/remittance of withholding taxes on corporation by SMC
Digest
|
February 6, 1998 |
San Miguel Corporation |
|
016-98 |
WITHHOLDING TAX; VAT
Digest
|
February 6, 1998 |
Sumitomo of Japan c/o SGV & Company |
|
008-98 |
CREDITABLE WITHHOLDING TAX; Sale or exchange of real property by a corporation not habitually engaged in real estate business
Digest
|
February 5, 1998 |
Unlad Resources Development Corporation c/o of Baniqued and Baniqued Law Offices |
| No.
of Issuance |
Subject
Matter |
Date
of Issue |
Addressee
|
|
178-98 |
Premium Tax; National Home Mortgage Financial Corporation not the authorized withholding agent
Digest
|
December 24, 1998 |
PAGIBIG MRI |
|
176-98 |
Change of computing depreciation expense
Digest
|
December 14, 1998 |
SGV (Cannon Mktg. Phil. Inc.) |
|
175-98 |
Certificate Authorizing Registration (CAR)
Digest
|
December 11, 1998 |
Upholder Lending Corp. |
|
172-98 |
BIR Ruling No. 172-98
Digest
|
December 3, 1998 |
Department of Agrarian Reform |
|
165-98 |
Tax Credit Certificates
Digest
|
November 23, 1998 |
Petron Corporation |
|
164-98 |
Tax Credit Certificates
Digest
|
November 23, 1998 |
Pilipinas Shell Petroleum Corporation |
|
162-98 |
Waiver of surcharge and penalties
Digest
|
November 18, 1998 |
SGV (China Banking Corp.) |
|
159-98 |
Exemption privileges of non-stock/non-profit educational institutions
Digest
|
November 11, 1998 |
Padilla Law Offices |
|
151-98 |
Capital Asset; Sales of Phil. Stock Exchange Membership Seat
Digest
|
October 19, 1998 |
Memo to the ACIR, Enforcement Service |
|
144-98 |
Unlawful Divulgence
Digest
|
September 30, 1998 |
Office of the Ombudsman |
|
138-98 |
PAGCOR; Exemption from taxes
Digest
|
September 25, 1998 |
Ariel R. Arriola |
|
136-98 |
Retroactivity of Ruling
Digest
|
September 24, 1998 |
SGV (Time Life International) |
|
134-98 |
Unlawful Divulgence
Digest
|
September 15, 1998 |
Office of the Ombudsman |
|
132-98 |
RP-US Tax Treaty; Interest payments
Digest
|
September 10, 1998 |
Joaquin Cunanan & Co. |
|
131-98 |
RP-Japan Tax Treaty; Interest payments
Digest
|
September 10, 1998 |
SGV Industrial Bank |
|
129-98 |
RP-Netherlands Tax Treaty; Royalty payments
Digest
|
September 10, 1998 |
Punong Bayan and Auralio |
|
127-98 |
RP-Singapore Tax Treaty; Interest Income
Digest
|
September 8, 1998 |
SGV (Bankers Trust Co.) |
|
121-98 |
Large Taxpayers
Digest
|
August 18, 1998 |
C.F. Sharp Mgt. Inc. |
|
119-98 |
RMO No. 17-97; Issuance of Tax Clearance Certificates (TCLs) and Certificate Authorzing Registration (CARs)
Digest
|
August 13, 1998 |
Filipinas Daewo Industries Corp. |
|
116-98 |
Lending Investor
Digest
|
July 13, 1998 |
ASB Development Corporation |
|
109-98 |
Franchise Tax; Exemption of PAGCOR, Centennial Gaming Corporation
Digest
|
July 6, 1998 |
Centennial Gaming Corporation c/o Arcaya & Associates |
|
104-98 |
RA 7917; ECOZONE; Enterprise liable to 5% preferential tax rate
Digest
|
June 29, 1998 |
Dae Ryung Ind., Inc. |
|
098-98 |
RP-Thailand Tax Treaty
Digest
|
June 29, 1998 |
Enron Subic Power Corporation SGV & Company |
|
093-98 |
Registration Receipts
Digest
|
June 15, 1998 |
Everlasting Import-Export Corporation |
|
092-98 |
Surety Bond
Digest
|
June 15, 1998 |
Transpacific Towage, Inc. |
|
091-98 |
Waiver of Surcharge and Penalties
Digest
|
June 15, 1998 |
California Manufacturing Company, Inc. |
|
089-98 |
RP-JAPAN Tax Treaty
Digest
|
June 15, 1998 |
ATS Construction International, Inc. |
|
083-98 |
RP-US Tax Treaty; Royalties
Digest
|
May 28, 1998 |
Castillo Laman Tan Pantaleon & San Jose |
|
079-98 |
RP-US Tax Treaty; Public issues of Treasury Bills and Notes
Digest
|
May 28, 1998 |
Salesiana Publishers Inc. |
|
078-98 |
Waiver of Penalties
Digest
|
May 28, 1998 |
Salesiana Publishers Inc. |
|
069-98 |
FRANCHISE TAX; VAT; Exemption of electric cooperatives
Digest
|
May 21, 1998 |
Sorsogon II Electric Cooperative |
|
058-98 |
RP-Netherlands Tax Treaty
Digest
|
May 21, 1998 |
Kagawaran ng Kalakalan at Industriya |
|
057-98 |
FRINGE BENEFITS TAX
Digest
|
May 21, 1998 |
Manggagawa ng Komunikasyon sa Pilipinas |
|
056-98 |
RP-US Tax Treaty
Digest
|
May 21, 1998 |
China Banking Corporation |
|
051-98 |
RP-Japan Tax Treaty
Digest
|
May 5, 1998 |
Everette Steamship Corp. |
|
050-98 |
Retirement benefits under RA 7641
Digest
|
April 27, 1998 |
Welding Industries of the Phils. Inc. |
|
040-98 |
NPC; Indirect tax exemption
Digest
|
April 13, 1998 |
Shell Philippines Petroleum Corporation |
|
039-98 |
National Power Corporation; coverage of exemption
Digest
|
April 13, 1998 |
National Power Corporation |
|
037-98 |
Capital losses
Digest
|
April 13, 1998 |
Jardine Davies Inc., |
|
036-98 |
Tax Credit Certificates
Digest
|
April 13, 1998 |
Chemfields, Inc. |
|
026-98 |
Tax Credit Certificates issued by BOI
Digest
|
March 6, 1998 |
Integrated Microelectronics, Inc. c/o of Florecita P. Flores |
|
025-98 |
RMO No. 41-97; Even returns
Digest
|
March 6, 1998 |
Laya Mananghaya Salgado & Company |
|
023-98 |
Effectivity of RA 8424; Personal and additional exemptions
Digest
|
February 24, 1998 |
Office of the Mayor Ozamis City |
|
022-98 |
Effectivity of RA 8424; Assessments issued prior to January 1, 1998
Digest
|
February 19, 1998 |
Fortune Tobacco Corporation c/o Estelito P. Mendoza |
|
018-98 |
RP-US Tax Treaty
Digest
|
February 10, 1998 |
Bauang Private Power Corporation c/o Puno & Puno Law Offices |
|
015-98 |
Senior Citizens; bank deposits subject to 20% final tax
Digest
|
February 6, 1998 |
Dondoyano, Rafael L. |
|
011-98 |
RP-Thailand Tax Treaty
Digest
|
February 5, 1998 |
Marine Colloids Phils. Inc. c/o Sycip Gorres Velayo and Company |
|
006-98 |
Exemption from Tax Liabilities of Foreign-based corporation which ships goods through SBSEZ
Digest
|
February 4, 1998 |
Goldlink Steamship, Inc. |
|
004-98 |
RP-Italy Tax Treaty
Digest
|
January 28, 1998 |
Philippine Long Distance Company |
|
062-98 |
RP-US Tax Treaty
Digest
|
May 21, 1998 |
Bauang Private Power Corporation c/o Puno & Puno Law Offices |
|
|
|
|
|
|
|
