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Index of 1999 BIR Rulings

Capital Gains Tax [return to top]

No. of Issuance
Subject Matter
Date of Issue
Addressee
021-99
CAPITAL GAINS TAX; Sale of Capital Assets
Digest

February 25, 1999
Stag Trading Corporation c/o Tax Counselling Integrated
040-99
CAPITAL GAINS TAX; Sale of Principle Residence
Digest

March 30, 1999
Eufemia Lazaro
048-99
CAPITAL GAINS TAX; Venue of Payment
Digest

April 13, 1999
New Ventures Realty Corporation
068-99
CAPITAL GAINS TAX
Digest

May 18, 1999
Cordillera Regional Assembly
070-99
CAPITAL GAINS TAX; Redemption of Shares
Digest

May 19, 1999
Keppel Fels Energy Holdings, Inc. c/o SGV & Company
083-99
CAPITAL GAINS TAX; Sale of Rights over Realty
Digest

June 22, 1999
Flora N. Castillo
090-99
CAPITAL GAINS TAX; Reconveyance of Foreclosed Properties
Digest

July 7, 1999
Themestocles R. Montalban
091-99
CAPITAL GAINS TAX; Pacto de retro
Digest

July 8, 1999
Manila Banking Corp.
102-99
CAPITAL GAINS TAX; Documentary Stamp Tax When Actual Consideration is used as Taxable Base
Digest

July 13, 1999
Office of the Mayor, Marikina City
107-99
CAPITAL GAINS TAX; Waiver of Penalties
Digest

July 15, 1999
Antonio Te Jong Tian & Julie Grace E. Te
114-99
CAPITAL GAINS TAX; Dacion en pago
Digest

July 29,1999
Belo Gozon Parel Asuncion & Lucila Attys. At Law
131-99
CAPITAL GAINS TAX; Sales of Shares of Stock Not Traded in Local Stock Exchange
Digest

August 20, 1999
Ayala Corporation
153-99
CAPITAL GAINS TAX
Digest

October 6, 1999
Ramon F. Garcia & Co.
154-99
CAPITAL GAINS TAX; Republic of Vietnam Exempt form Capital Gains Tax and Documentary Stamp Tax on the Exchange of its Property
Digest

October 6, 1999
Embassy of the Socialist Republic of Vietnam
177-99
CAPITAL GAINS TAX; DOCUMENTARY STAMP TAX; Extrajudicial foreclosure sale of capital assets by banks, finance corporation
Digest

November 17, 1999
Chamber of Thrift Banks

Documentary Stamp Tax [return to top]

No. of Issuance
Subject Matter
Date of Issue
Addressee
206-99
VAT; DOCUMENTARY STAMP TAX; Transfer of Membership Certificates
Digest

December 28, 1999
Fantasy World Theme Parks Amusement & Recreation Club, Inc.
188-99
DOCUMENTARY STAMP TAX; New Pledge Agreement not Subject
Digest

November 29, 1999
Alba Romeo and Co.
186-99
DOCUMENTARY STAMP TAX; Subsequent Execution of Deed of Assignment
Digest

November 29, 1999
DBP
177-99
CAPITAL GAINS TAX; DOCUMENTARY STAMP TAX; Extrajudicial foreclosure sale of capital assets by banks, finance corporation
Digest

November 17, 1999
Chamber of Thrift Banks
146-99
DOCUMENTARY STAMPTAX; Ecozone Enterprise Exempt on Original issue of Stock Certificates
Digest

September 14, 1999
Clarion Manufacturing Corp. of the Phils.
138-99
DOCUMENTARY STAMP TAX; Exemption of Qualified Beneficiaries of NGCHC
Digest

August 31, 1999
Home Insurance & Guaranty Corp.
132-99
DOCUMENTARY STAMP TAX; Electronic instruction by Non-Resident Payor_Client
Digest

August 23, 1999
Ferry Toledo Victorino Gonzalga & Ass.
113-99
DOCUMENTARY STAMP TAX; Assignment of Tax Credits
Digest

July 29, 1999
Luzon Hydro Corporation
108-99
DOCUMENTARY STAMP TAX; Inter-Office Memo
Digest

July 15, 1999
ASB Dev't .Corp.
102-99
CAPITAL GAINS TAX; DOCUMENTARY STAMP TAX; When Actual Consideration is used as Taxable Base
Digest

July 13, 1999
Office of the Mayor, Marikina City
094-99
VAT; DOCUMENTARY STAMP TAX; Excess Baggage
Digest

July 8, 1999
Times Trasnportation Co., Inc.
075-99
DOCUMENTARY STAMP TAX; original issuance by a Non-resident Foreign Corporation
Digest

June 16, 1999
Alba Romeo & Co.
069-99
INCOME TAX; DOCUMENTARY STAMP TAX; Exemption of Rural Banks
Digest

May 18, 1999
Rural Bank of Alabang c/o Lim Duran and Associates
067-99
INCOME TAX; DOCUMENTARY STAMP TAX; Exemption of Garments and Textile Export Board (GTEB)
Digest

May 13, 1999
Department of Trade and Industry
052-99
DOCUMENTARY STAMP TAX; Issuance of Shares by a Foreigh Corporation Outside of the Phil.
Digest

April 19, 1999
Ferry Toledo Victorino Gonzaga & Associates
045-99
DOCUMENTARY STAMP TAX; Income Tax; Lease Purchase Agreement Subject to DST, Ordinary Asset Sold Subject to CWT
Digest

April 7, 1999
Total Persons Care Foundation, Inc. c/o Ramon F. Garcia & Company
027-99
DOCUMENTARY STAMP TAX; Original issue of Shares of Stock by Ecozone Enterprise
Digest

March 9, 1999
Mitsui & Company, LTD
025-99
DOCUMENTARY STAMP TAX; Policies of Insurance
Digest

March 9, 1999
ISAP, Incorporated
015-99
DOCUMENTARY STAMP TAX; Pledge Agreement
Digest

February 3, 1999
Telectronic System Inc. c/o Alba Romeo and Company

Donor's Tax [return to top]

No. of Issuance
Subject Matter
Date of Issue
Addressee
056-99
DONOR'S TAX; Exemption of US Embassy on Donation of Vehicle
Digest

April 23, 1999
Department of Foreign Affairs
095-99
DONOR'S TAX
Digest

July 8, 1999
Director General Edicio Dela Torre
115-99
DONOR'S TAX
Digest

August 6, 1999
Quisumbing Torres & Evangelista Attys. at Law

Estate Tax [return to top]

No. of Issuance
Subject Matter
Date of Issue
Addressee
009-99
ESTATE TAX; Allowable Deductions
Digest

January 22, 1999
Pepito A. Gonzales
039-99
ESTATE TAX; Foreign Currency Deposits of Non-Resident Alien
Digest

March 30, 1999
AM Sison jr. & Associates
078-99
ESTATE TAX; Conjugal Partnership Property
Digest

June 17, 1999
Manuel N. Najera
097-99
ESTATE TAX; Extension of Time to File Return
Digest

July 9, 1999
Filipinas Orient Airways
104-99
ESTATE TAX; Extension of Time to File Return
Digest

July 13, 1999
Ponce Enrile Reyes & Manalastas Law Offices
105-99
ESTATE TAX; Waiver by Heirs of their Respective Shares
Digest

July 13, 1999
Armando S. Rosil
109-99
ESTATE TAX; Extension of Time to File Return
Digest

July 20, 1999
Aurora Z. Lazo
116-99
ESTATE TAX; Extension of Time to File Return
Digest

August 10, 1999
Oreta Suarez & Narvas Law Office
118-99
ESTATE TAX; Extension of Time to File Return
Digest

August 10, 1999
Roberto P. Ocampo
123-99
ESTATE TAX; Extension of Time to File Return
Digest

August 16, 1999
Jose V. Malig
125-99
ESTATE TAX; Extension of Time to File Return
Digest

August 17, 1999
J. Charlie G. Bite
150-99
ESTATE TAX; Extension of Period to File Return
Digest

September 23, 1999
Eliseo P. Pitargue
167-99
ESTATE TAX; Extension of Time to File Return
Digest

October 26, 1999
Romulo Mabanta Buenaventura Sayoc & Delos Angeles
169-99
ESTATE TAX; Extension of Time to File Return
Digest

October 26, 1999
Puno & Puno Law Office
176-99
ESTATE TAX; Extension of Time to File Return
Digest

November 17, 1999
Liganor Galinato & Tierra
193-99
ESTATE TAX; Extension of Time to File Return
Digest

December 6, 1999
Armando V. Gatmaitan
194-99
ESTATE TAX; Computation of Retirement Benefits
Digest

December 6, 1999
Mr. Florencio Granada
195-99
ESTATE TAX; Extension of Time to File Return
Digest

December 9, 1999
Ms. Filomena G. Villarina
210-99
ESTATE TAX; Extension of Time to File Return
Digest

December 20, 1999
Uriel S. Balboa
211-99
ESTATE TAX; Extension of Time to File Return
Digest

December 28, 1999
Ms. Joy Maria Socorro Baltazar-Pamintuan

Excise Tax [return to top]

No. of Issuance
Subject Matter
Date of Issue
Addressee
013-99
EXCISE TAX; Petroleum products imported by PAL
Digest

January 29, 1999
Philippine Airlines
023-99
EXCISE TAX; Purchase of Petroleum Products by ADB
Digest

February 25, 1999
Asian Development Bank
036-99
EXCISE TAX; Sale of Petroleum Products to NPC
Digest

March 29, 1999
SGV & Company
043-99
EXCISE TAX ON MINERAL PRODUCTS; Holder of Coal Operating Contracts under P.D. No. 972
Digest

March 30, 1999
Department of Energy
051-99

EXCISE TAX; Petroleum Products Sold to Tax-exempt Entities


Digest

April 19, 1999
Petron Corporation
072-99
VAT; EXCISE TAX; Importation of PVD Iodized Salt
Digest

May 24, 1999
Sytengco Enterprises Corporation
073-99
EXCISE TAX; INCOME TAX; Sale of Topped Crude Oil, Wax, Asphalt
Digest

May 27, 1999
Benjamin S. Santos
088-99
EXCISE TAX
Digest

July 6, 1999
Bureau of Customs
135-99
EXCISE TAX; Exemption of Ecozone-registered Enterprises
Digest

August 30, 1999
Castro Cadiz & Carag Law Offices
148-99
EXCISE TAX; Sale of Petroleum Products to Foreign International Marine Vessel
Digest

September 17, 1999
Petron Corporation
152-99
EXCISE TAX; Efficascent Premix Classified as Petroleum
Digest

October 5, 1999
Solomon Cua
160-99
EXCISE TAX; Dual Purpose Kerosene (DPK) being used as aviation fuel
Digest

October 14, 1999
Belo Gozon Parel Asuncion & Lucila Attys. At Law
168-99
EXCISE TAX; Polyethylene (P.E.) Wax
Digest

October 26, 1999
UNILOX Industrial Corporation
171-99
EXCISE TAX; Importation of Premix
Digest

October 27, 1999
International Pharmaceuticals, Inc.
201-99
EXCISE TAX; Off-gas not Covered by the definition of "Processed Gas"
Digest

December 16, 1999
Belo Gozon Paul Asusncion and Lucila

Income Tax [return to top]

No. of Issuance
Subject Matter
Date of Issue
Addressee
045-99
DOCUMENTARY STAMP TAX; INCOME TAX; Lease Purchase Agreement Subject to DST, Ordinary Asset Sold Subject to CWT
Digest

April 07, 1999
Total Persons Care Foundation, Inc. c/o Ramon F. Garcia & Company
053-99
INCOME TAX; Tax-free Exchange for Shares of Stock
Digest

April 19, 1999
Sun Life Assurance Company of Canada c/o SGV & Company
054-99
INCOME TAX; Abandonment Losses
Digest

April 19, 1999
Coplex Energy Corporation
055-99
INCOME TAX; Meaning of Fringe Benefits
Digest

April 23, 1999
ARB Power Inc.
058-99
INCOME TAX; DST; Issuance of Additional Shares of Stock
Digest

April 27, 1999
KSA Realty Corporation c/o SGV & Company
061-99
INCOME TAX; Overtime Meal Allowance
Digest

May 05, 1999
Petron Corporation
062-99
INCOME TAX; Exemption of PHIC
Digest

May 05, 1999
Philippine Health Insurance Corporation
064-99
INCOME TAX; Interest income from foreign currency deposits
Digest

May 05, 1999
Philippine National Bank
065-99
INCOME TAX; Exemption of a non-stock, non-profit educational institution.
Digest

May 13, 1999
Blessed Christ Child Montessori Foundation
066-99
INCOME TAX; Local Compensation of a Jewelry Consultant
Digest

May 13, 1999
Axel Pfeiffer
067-99
INCOME TAX; Documentary Stamp Tax; Exemption of Garments and Textile Export Board (GTEB)
Digest

May 13, 1999
Department of Trade and Industry
069-99
INCOME TAX; Documentary Stamp Tax; Exemption of Rural Banks
Digest

May 18, 1999
Rural Bank of Alabang c/o lim Duran and Associates
071-99

INCOME TAX; Sale of Condominium Units


Digest

May 25, 1999
Hooven Philippines, Inc.
077-99
INCOME TAX; Exemption of Home Insurance and Guaranty Corporation
Digest

June 16, 1999
Bellestar B Homeowners Assn.
079-99
INCOME TAX; Ordinary and Necessary Expenses
Digest

June 22, 1999
Punong Bayan & Araullo
080-99
INCOME TAX; Single and Isolated Sale of Property
Digest

June 22, 1999
De Guzman & Celis Law Offices
089-99
INCOME TAX; Separation of Employee due to Redundancy
Digest

July 06, 1999
Sanidad Abaya Viterbo Enriquez & Tan Law Firm
092-99
CORPORATE INCOME TAX; Expanded Withholding Tax
Digest

July 08, 1999
Fundamental Development Corp.
096-99
INCOME TAX; Withholding Tax on Wages
Digest

July 08,1999
Mario C. Del Mundo
100-99
INCOME TAX; Permanent Establishment
Digest

July 09, 1999
C & E Corporation
101-99
INCOME TAX; Interest Income from Bank Deposits of Personnel of United Nations residing in the Philippines
Digest

July 09, 1999
PNB
112-99
INCOME TAX; Accounting Period
Digest

July 29, 1999
Primetorn Property Group, Inc.
117-99
INCOME TAX; VAT; Sale of Electricity
Digest

August 10, 1999
Castro Cadiz & Carag Law Offices
121-99
INCOME TAX; Interest Income of Senior Citizen
Digest

August 11, 1999
Rizal Commercial Banking Corporation
128-99
INCOME TAX
Digest

August 18, 1999
Dela Salle University
134-99
INCOME TAX; Cash and/or Property Dividends
Digest

August 25, 1999
MERALCO
137-99
INCOME TAX; NOLCO; Minimum Corporate Income Tax (MCIT)
Digest

August 31, 1999
Romulo Mabanta Buenaventura Sayoc & Delos Angeles
140-99
INCOME TAX; VAT
Digest

September 09, 1999
Filipinas Orient Airways
142-99
INCOME TAX; Payment of Separation Assistance Plan under R.A. 8291
Digest

September 13, 1999
Gilda P. Bengson
145-99
CORPORATE INCOME TAX; Interest on Zero Coupon Peso Loan
Digest

September 14, 1999
Bureau of Treasury
166-99
INCOME TAX; Interest income investments on Long-term Debt Securities
Digest

October 25, 1999
Aegon life Insurance (Phils.), Inc.
189-99
INCOME TAX; Fringe Benefits
Digest

November 29, 1999
DSLU Faculty Asso., Inc.
190-99
INCOME TAX; Cash and/or Property Dividend
Digest

November 29, 1999
Romulo Mabanta Buenaventura Sayoc & De Los Angeles
191-99
INCOME TAX; Intercorporate Advances
Digest

December 03, 1999
Mrs. Emilia Vidnes-Balaoing
202-99
INCOME TAX; VAT; Tax-free Exchange of Assignment of Investment in T-Bills
Digest

December 16, 1999
Sycip, Gorres, Velayo and Co.
203-99
INCOME TAX; Cash and Property Dividends
Digest

December 16, 1999
Sycip, Gorres, Velayo and Co.
208-99
INCOME TAX; Fringe Benefits
Digest

December 28, 1999
Toyota Autoparts Philippines, Inc.
002-99
INCOME TAX; GSIS Optional and Pag-ibig Contributions
Digest

January 12, 1999
Reynaldo R. Gregorio Accounting Division House of Representatives
007-99
INCOME TAX; Multinational Company
Digest

January 18, 1999
Santos Tardecila Verdolaga and Company
008-99
INCOME TAX; Sale of Factory Building by Ecozone Enterprise
Digest

January 19, 1999
Maria Melina B. Saldajeno
010-99
INCOME TAX; Long-Term Deposit or Investment
Digest

January 22, 1999
Urban Bank
012-99
INCOME TAX; Maternity Benefits
Digest

January 28, 1999
UCPB Securities, Inc.
018-99
INCOME TAX; Definition of Corporation; Joint Venture
Digest

February 11, 1999
Megaworld Properties and Holdings, Inc
026-99
INCOME TAX; Principle of Reciprocity; Salaries of Diplomatic Officials
Digest

March 9, 1999
Department of Foreign Affairs
029-99
INCOME TAX; Filipinos Occupying Managerial or Technical Positions
Digest

March 11, 1999
Asian Development Bank
030-99
INCOME TAX; Tax Free Merger
Digest

March 12, 1999
Roche Philippines c/o Castillo Laman Tan Pantaleon & San Jose Law Offices
031-99
INCOME TAX; Conveyance by Trustee of Properties in Favor of Trustor
Digest

March 19, 1999
Pepsi-Cola Products Philippines, Inc.
033-99
VAT;INCOME TAX; Lease of Office Space Located Outside PEZA
Digest

March 23, 1999
Liaison Office Space & Exacts House

Value Added Tax [return to top]

No. of Issuance
Subject Matter
Date of Issue
Addressee
005-99
VAT; Sale of Housing Units Valued at P1,000,000.00
Digest

January 18, 1999
Laguna Properties Holdings, Incorporated
006-99
VAT; Importation of Passenger or Cargo Vessel
Digest

January 18, 1999
Clean and Green Foundation
014-99

VAT; Local Purchases of Goods and Properties by PNRC


Digest

February 01, 1999
Philippine National Red Cross
022-99
VAT; Processing of Meat
Digest

February 25, 1999
Facilitator Foods Processing Philippines, Inc. c/o Gaviola Law Office
028-99
VAT; Aboitiz Air and Transport Corp. - No Longer Subject to 5% Franchise Tax but to 10% VAT
Digest

March 10, 1999
Aboitiz Air Transport Corporation c/o Balmeo Bautista & Penasales Law Offices
032-99
VAT; Donation of Farm Equipment and Printed Religious Materials
Digest

March 23, 1999
Philippine Firelight Youth Society for Rural Restoration Multipurpose Cooperative, Inc.
033-99
VAT; Income Tax; Lease of Office Space Located Outside PEZA
Digest

March 23, 1999
Liason Office Space & Exacts House
037-99
VAT; Gross Receipts of MWSS from Connection Fees
Digest

March 29, 1999
MWSS
038-99
VAT; Remittance of Royalties
Digest

March 30, 1999
Technol Eight Philippines
044-99
VAT; Non-Technical Day to Day, Administration Services
Digest

March 30, 1999
Kuehne & Nagel Philippines, Inc.
047-99
VAT; Tax Exemption of ICLARM does not Extend to Indirect Taxes
Digest

April 13, 1999
Nissan Southwood
057-99
VAT; Transaction "deemed sale"
Digest

April 27, 1999
Corporate Affairs & Tax Psecilaist, Inc.
060-99
VAT; Payment of Service Fees in Foreign Currency
Digest

May 03, 1999
Software Ventures International
072-99
VAT; Excise Tax; Importation of PVD Iodized Salt
Digest

May 24, 1999
Sytengco Enterprises Corporation
074-99
VAT; Sale of Automobiles to PEZA, SBMA and other Ecozone Registered Enterprises
Digest

June 04, 1999
Honda Cars Alabang
081-99
VAT; Input Taxes
Digest

June 22, 1999
Ayala Avenue Condominium Corp.
085-99
VAT; Definition of Gross Receipts
Digest

June 29, 1999
Balmeo Bautista & Penasales Law Offices
087-99
VAT; Exemption of Cooperatives
Digest

July 01, 1999
Central Azucarera Don Pedro
094-99
VAT; Documentary Stamp Tax; Excess Baggage
Digest

July 08, 1999
Times Transportation Co. Inc.
098-99

VAT Registration; Exemption of Senior Citizen


Digest

July 08, 1999
Jaime Triunfante
106-99
VAT; ZERO-RATING
Digest

July 15, 1999
SVI Global SErvices Corp.
140-99
INCOME TAX; VAT
Digest

September 09, 1999
Filipinas Orient Airways
141-99
VAT; Determination of the Tax
Digest

September 13, 1999
Andres L. Dy Jr. - Bureau of Customs
151-99
VAT; Dressing of Chicken for a Fee
Digest

October 05, 1999
Atty. Edwin Marcos (Vitarich Corp.)
159-99
VAT; Input Taxes Generated from Purchase of Goods
Digest

October 14, 1999
Diaz Murillo Dalupan
162-99
VAT & ADVALOREM TAX
Digest

October 15, 1999
World Bank
175-99
VAT; Donated Religious Articles/Statues from Italy
Digest

November 12, 1999
Hon. Ma. Eleanor F. Dela Cruz
181-99
VAT; DOCUMENTARY STAMP TAX; Invoice or Receipt need not show VAT
Digest

November 24, 1999
Distinction Properties Development Constructions, Inc
187-99
VAT; Exemption of World Bank on Local Purchase of Goods
Digest

November 29, 1999
World Bank
200-99
VAT; Intended Transfer of Assets
Digest

December 13, 1999
Sycip, Gorres, Velayo and Co.
202-99
INCOME TAX; VAT; Tax-free Exchange of Assignment of Investment in T-Bills
Digest

December 16, 1999
Sycip, Gorres, Velayo and Co.
206-99
VAT; Documentary Stamp Tax; Transfer of Membership Certificates
Digest

December 28, 1999
Fantay World Theme Parks Amusement & Recreation Club, Inc.
207-99
VAT; Definition of Gross Income
Digest

December 28, 1999
Dae Kyung Philippines Co., Inc.
209-99
VAT; Merchant Service Fee
Digest

December 28, 1999
SGV and Co. (Pilipinas Shell Petroleum Corp., Inc.)

Withholding Tax [return to top]

No. of Issuance
Subject Matter
Date of Issue
Addressee
011-99
CREDITABLE WITHHOLDING TAX; Sale of Capital or Ordinary Asset
Digest

January 22, 1999
Celia C. King
019-99
CREDITABLE WITHHOLDING; Seller not Registered with HLURB
Digest

February 19, 1999
Napoleon Rama
024-99
CREDITABLE WITHHOLDING TAX; Specialty Contractor
Digest

February 25, 1999
Abueva Sculptures
059-99
CREDITABLE WITHHOLDING TAX; Meaning of the term "Habitually Engaged in the Real Estate Business"
Digest

April 30, 1999
ACL Development Corporation
084-99
CREDITABLE WITHHOLDING TAX; Losses during the immediately preceeding two (2) years
Digest

June 22, 1999
Isuzu Automotive Dealership, Inc.
086-99

CREDITABLE WITHHOLDING TAX; Leasing of Motor Vehicle


Digest

July 01, 1999
Yep Rent a Car
092-99
CORPORATE INCOME TAX; EXPANDED WITHHOLDING TAX
Digest

July 08, 1999
Fundamental Development Corp.
096-99
INCOME TAX; Withholding Tax on Wages
Digest

July 08, 1999
Mario C. Del Mundo
099-99
CREDITABLE WITHHOLDING TAX; Income Payments made to National Government
Digest

July 09, 1999
Guillermo R. Guce
103-99
FINAL WITHHOLDING TAX; Income derived by FCDU or OBU from Foreign Currency Transaction
Digest

July 13, 1999
ADB
143-99
CREDITABLE WITHHOLDING TAX; Meaning of "Habitually Engaged in Real Estate Business"
Digest

September 14, 1999
Solidbank
156-99
CREDITABLE WITHHOLDING TAX; Professional Fee of Physician
Digest

October 07, 1999
Tan & Buenaventura
161-99
WITHHOLDING TAX ON COMPENSATION; When to File BIR Form 1604
Digest

October 15, 1999
Phil. Council for NGO Certification
164-99
EXPANDED WITHHOLDING TAX; Manufacturing and Repacking Services
Digest

October 20, 1999
Balmeo Bautista & Penasales Law Office
173-99
CREDITABLE WITHHOLDING TAX; Presentation of CAR before Motor Vehicle can be registered no longer required
Digest

November 05, 1999
Beverly Siagan-Milo
182-99
CREDITABLE WITHHOLDING TAX; Deferred-payment sale not on Installment Plan
Digest

November 24, 1999
JP Properties and Ventures Corp.
198-99
WITHHOLDING TAX; Definition of International Organization
Digest

December 10, 1999
Helen Keller International, Inc.
No. of Issuance
Subject Matter
Date of Issue
Addressee
001-99
RP-NETHERLANDS TAX TREATY - Interest Payments
Digest

January 07, 1999
Hercules Ultramarine, Inc./Nuez and Associates
003-99
ISSUANCE OF RECEIPTS; Banks & Financial Institutions - not Exempt
Digest

January 12, 1999
Davao Press Club c/o Philippine News Agency
004-99
WITHHOLDING AGENTS; Individual Buyers not Engaged in Trade
Digest

January 15, 1999
Francisco M. Patawaran, Jr.
016-99
RP-NETHERLANDS TAX TREATY; Royalty Payments
Digest

February 04, 1999
Maple Leaf Foods, Inc. c/o Britannico Consunji and Sarmiento
017-99
AUTHORITY TO ADMINISTER OATHS
Digest

February 05, 1999
Sterling Tobacco Corporation
020-99
RP-SINGAPORE TAX TREATY; Royalties
Digest

February 24, 1999
First Philippine Consultants, Inc.
034-99
RETIREMENT PAY; Benefits Paid by GSIS
Digest

March 24, 1999
Ms. Estelita V. Datu
035-99
IPO TAX; Demutualization; Listing of Shares
Digest

March 25, 1999
Sun Life Assurance Company
041-99
INVENTORIES; Average Cost or Weighted Average Method
Digest

March 30, 1999
Orion-Squire Capital, Inc. c/o Punongbayan & Araullo
042-99
RP-JAPAN TAX TREATY; Payment of Royalties
Digest

March 30, 1999
Mitsubishi Heavy Industries Philippines, Inc.
046-99
AUTHORITY TO PRINT RECEIPTS
Digest

April 07, 1999
Manila Electric Company
049-99
R.A. No. 7916; Businesses Operating within the ECOZONE
Digest

April 13, 1999
Ernest H. Weigel Jr.
050-99
AUTHORITY OF CIR TO COMPROMISE
Digest

April 14, 1999
Development Bank of the Philippines
063-99
RETURN OF CORPORATION CONTEMPLATING DISSOLUTION
Digest

May 05, 1999
Diaz Murillo Dalupan
076-99
FRINGE BENEFITS TAX; Car Plans to Managers and Executives
Digest

June 16, 1999
Bush Boake Allen Phils., Inc.
082-99
SURCHARGE AND INTEREST
Digest

June 22, 1999
Philips Export Industries, Inc.
093-99
RP-US TAX TREATY; Income Tax
Digest

July 08, 1999
Sycip Salazar Hernandez & Gatmaitan (Morgan Guaranty Trust Co. of N.Y.)
110-99
FRANCHISE TAX; Exemption of Cebu Air, Inc.
Digest

July 20, 1999
Romulo Mabanta Buenaventura Sayoc & Delos Angeles
111-99
ABATEMENT OF PENALTIES
Digest

July 22, 1999
Hon. Natalio F. Beltran III
119-99
RETIREMENT PAY; Backwages
Digest

August 11, 1999
Office of the President
122-99
SURCHARGE AND INTEREST
Digest

August 11, 1999
Gen. Vehicle Parts Mfg. & Rebuilding Center, Inc.
124-99
WAIVER OF PENALTIES
Digest

August 17, 1999
Emilio T. Maestro
126-99
TRANSFER OF ASSETS
Digest

August 17, 1999
SPI Technologies
127-99
TAX AMNESTY
Digest

August 17, 1999
Fe L. Concepcion
129-99
ABATEMENT OF PENALTY
Digest

August 20, 1999
Domingo Y Acenas
130-99
VOLUNTARY ASSESSMENT PROGRAM
Digest

August 20, 1999
H.R. Lopez Co., Inc.
133-99
ISSUANCE OF RECEIPTS
Digest

August 24, 1999
National Panasonic Sales Phils.
139-99
REVOCATION OF RULINGS
Digest

September 07, 1999
Millard M. Manseguiao
144-99
ADDITIONAL COMPENSATION ALLOWANCE (ACA)
Digest

September 14, 1999
Mr. Danilo C. Furia
147-99
STATUTE OF LIMITATION; Period within which to Assess
Digest

September 16, 1999
Balmeo Bautista & Penasales Law Offices
149-99
R.A. No. 7227
Digest

September 17, 1999
PNB
155-99
EXEMPTION FROM TAX OF A REGISTERED INVENTOR OF HOUSEHOLD PESTICIDE
Digest

October 07, 1999
Gonzalo O. Catan Jr.
157-99
AD VALOREM TAX
Digest

October 07, 1999
Mr. Achok Ramnani
158-99
EXEMPTION FROM TAX OF INVENTOR OF BULLET MAGAZINE
Digest

October 08, 1999
Wencito F. Yap
163-99
RP-US TAX TREATY; Most Favored Nation Clause
Digest

October 20, 1999
Department Treasury
165-99
RP-US TAX TREATY; Business Profits; VAT
Digest

October 21, 1999
Punong Bayan & Araullo
170-99

AD VALOREM TAX; Pick-up Type Vehicles with Seating Capacity of more than ten (10)


Digest

October 26, 1999
World Star Phils, Inc.
172-99
BASES CONVERSION DEVELOPMENT ACT; Foreign Suppliers Participating in the JIT Program
Digest

November 05, 1999
SBDMC
174-99
COMPUTATION OF BOOK VALUE PER SHARES OF STOCK
Digest

November 17, 1999
Chan Robles & Associates Law Firm
178-99
RESUMPTION OF PAYMENT OF SALARIES
Digest

November 17, 1999
Ms. Myrna E. Sobremonte
179-99
ADDITIONAL COMPENSATION ALLOWANCE (ACA); Taxability
Digest

November 22, 1999
Mr. Danilo C. Furia
180-99
RECKONING OF DATE OF SALE FOR PURPOSES OF TAXATION
Digest

November 24, 1999
Quezon City Development & Financing Corp.
183-99
UNLAWFUL DIVULGENCE
Digest

November 24, 1999
Eduardo Q. Cabreros, Jr and Associates
184-99
EXEMPTION OF RURAL BANKS FROM PAYMENT OF ALL TAXES
Digest

November 24, 1999
Central Equity Rural Bank, Inc.
185-99
UNLAWFUL DIVULGENCE
Digest

November 26, 1999
Office of the Ombudsman
192-99
TRANSFERABILITY OF TAX CREDIT CERTIFICATES
Digest

December 06, 1999
Catindig Tiongco and Nibungco
196-99
DONEE INSTITUTION; Accrreditation
Digest

December 09, 1999
Confederation of Government Employees organization Inc. (COGEO)
197-99
RETIREMENT LAW; Gratuity and Terminal Leave Benefits
Digest

December 10, 1999
Ms. Estelita V. Datu
199-99
OPTIONAL RETIREMENT under P.D. 1146; Benefits paid by GSIS
Digest

December 10, 1999
Ms. Estelita V. Datu
204-99
OVERSEAS COMMUNCATION TAX
Digest

December 27, 1999
PLDT
205-99
WAIVER OF SURCHARGE AND PENALTY
Digest

December 28, 1999
General Vehicle Parts Manufacturing & Rebuilding Center, Inc.
212-99
AUTHORITY OF THE COMMISSIONER TO PRESCRIBE REAL PROPERTY VALUES
Digest

December 28, 1999
Edith Tan, and Bacolod Real Estate Development Corporation
213-99
AUTHORITY OF THE COMMISSIONER TO PRESCRIBE PROPERTY VALUES
Digest

December 28, 1999
Bacolod Waterfron Development Corporation

 

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