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Index of 2000 BIR Rulings

Capital Gains Tax [return to top]

No. of Issuance
Subject Matter
Date of Issue
Addressee
028-2000
VAT; Dressing of Live Chicken for a Fee
Digest

July 28, 2000
Vitarich Corporation
031-2000
CAPITAL GAINS TAX; Exemption of Transactions from Taxes and Fees Under RA 6657(Comprehensive Agrarian Reform Law of 1988)

Digest

August 22, 2000
Department of Agrarian Reform
036-2000
CAPITAL GAINS TAX; DOCUMENTARY STAMP TAX; Tax base to be used in the computation

Digest

September 11, 2000
Mr. Henry Lee Chuy
038-2000
CAPITAL GAINS TAX; DOCUMENTARY STAMP TAX; Validity of Agreement Whereby Buyers Assumed Payment of Taxes

Digest

September 11, 2000
Ms. Teresita Santos et, al
068-2000
CAPITAL GAINS TAX; Reconveyance of Property

Digest

December 14, 2000
Citizens Development, Inc.

Documentary Stamp Tax [return to top]

No. of Issuance
Subject Matter
Date of Issue
Addressee
027-2000
INCOME TAX; DOCUMENTARY STAMP TAX; VAT

Digest

June 28, 2000
Tan Concepcion and Bawagan Law Offices
007-2000
DOCUMENTARY STAMP TAX; Exemption of CSEZ Registered Enterprise

Digest

January 5, 2000
SGV & Co.
036-2000
CAPITAL GAINS TAX; DOCUMENTARY STAMP TAX; Tax base to be used in the computation

Digest

September 11, 2000
Mr. Henry Lee Chuy
038-2000
CAPITAL GAINS TAX; DOCUMENTARY STAMP TAX; Validity of Agreement Whereby Buyers Assumed Payment of Taxes

Digest

September 11, 2000
Ms. Teresita Santo et., al
049-2000
DOCUMENTARY STAMP TAX; Deferment of Payment

Digest

October 23, 2000
Mr. Roberto B. Tan

Donor's Tax [return to top]

No. of Issuance
Subject Matter
Date of Issue
Addressee
022-2000
VAT; DONOR'S TAX; Exemption of Donated Index Everest Braille of the Republic of Sweden to the Phil. Blind Union

Digest

April 6, 2000
Office of the President of the Philippines National Anti-Poverty Commission

Estate Tax [return to top]

No. of Issuance
Subject Matter
Date of Issue
Addressee
010-2000
ESTATE TAX; Family Home

Digest

January 5, 2000
Mr. Luiz Catriz Taa
019-2000
ESTATE TAX; Extension of Time to File Return

Digest

March 11, 2000
Ponce Enrile Reyes and Manalantas Law Offices
020-2000
ESTATE TAX; Extension of Time to File Return

Digest

March 28, 2000
Mr. Enrique B. Leviste
072-2000
ESTATE TAX; Extension of Time to Pay

Digest

December 18, 2000
Mrs. Madonna O. Rivera

Excise Tax [return to top]

No. of Issuance
Subject Matter
Date of Issue
Addressee
002-2000
EXCISE TAX; Commingling of Tax-Paid Unleaded Gasoline with Leaded Gasoline

Digest

January 4, 2000
Department of Energy
013-2000
EXCISE TAX; Exemption of PAL from the Payment of Taxes on Imported Aviation Gas, etc. Not Applicable to Cebu Air, Inc. (CAI)

Digest

January 7, 2000
Romulo Mabanta Buenaventura Sayoc and delos Angeles
015-2000
EXCISE TAX; Exemption of PAL from the Payment of Taxes on Imported Aviation Gas, etc. Not Applicable to Air Philippines

Digest

January 7, 2000
Air Philippines Corporation
040-2000
EXCISE TAX; VAT; Exemption of Imported Denatured Alcohol

Digest

September 13, 2000
ALTO Chemicals
043-2000
EXCISE TAX; Green Cross Baby Cologne Classified as Toilet Waters

Digest

September 15, 2000
Kapunan Imperial Panaguiton and Bongolan Law Offices

Income Tax [return to top]

No. of Issuance
Subject Matter
Date of Issue
Addressee
004-2000
INCOME TAX; Fringe Benefits Received by Employees in Special Economic Zones

Digest

Januar 5, 2000
United Coconut Chemical, Inc. (Cocochem)
005-2000
INCOME TAX; Filing and Payment of Capital Gains Tax Returns

Digest

January 5, 2000
Filinvest Land, Inc.
006-2000
INCOME TAX; Interest Paid or Incurred Within Taxable Year

Digest

January 5, 2000
Philippine National Bank
008-2000
INCOME TAX; Intercorporate Dividends

Digest

January 5, 2000
SGS Philippines, Inc.
009-2000
INCOME TAX; Fringe Benefits Granted to Salesman and Marketing Executives

Digest

January 5, 2000
Santos Tardecilla Verdolaga & Co.
011-2000
INCOME TAX; Individual Receiving a Combination of Compensation and Businesses/Professional Income

Digest

January 5, 2000
Mr. Pepito A. Gonzales
016-2000
INCOME TAX; Exemption from Withholding Tax of Bonds with Maturity Period of More Than 5 Years

Digest

January 17, 2000
Standard Charter Equator
017-2000
INCOME TAX; Income Derived in the Philippines by Foreign Corporation Not Engaged in Trade or Business in the Phil.

Digest

January 17, 2000
Standard Charter Equator
018-2000
INCOME TAX; Exemption of National Power Corporation

Digest

January 20, 2000
National Power Corporation
024-2000
INCOME TAX; Income Received by a Subcontractor Whether Domestic or Foreign, from Service Contractor Engaged in Petroleum Operations in the Phil. Per PD 1354

Digest

May 24, 2000
SGV & Co.
026-2000
INCOME TAX; Prizes and Awards Granted by Association not Accredited by POC Subject to Income Tax and Consequently to 20% WITHHOLDING TAX

Digest

June 13, 2000
Atty. Samuel D. Estimo
027-2000

INCOME TAX; DOCUMENTARY STAMP TAX; VAT


Digest

June 28, 2000
Tan Concepcion and Bawagan Law Offices
029-2000
INCOME TAX; CREDITABLE WITHHOLDING TAX
Digest

July 31, 2000
Chato Eleazar Liboro and Santos
030-2000
INCOME TAX; Tax-Free Merger Under Certain Condition
Digest

August 10, 2000
SGV and Co.
033-2000
INCOME TAX; Overseas Contract Worker


September 05, 2000
Technoserve International Company, Incorporation
041-2000
MINIMUM CORPORATE INCOME TAX; Liability of GOCCs from Payment
Digest

September 15, 2000
Commission on Audit
045-2000
INCOME TAX; Monetization of Leave Credits to a Maximum of 30 Days and Even up to 50 Days Not Allowed for Tax Exemption Purposes
Digest

September 26, 2000
Civil Service Commission
046-2000
INCOME TAX; Exemption of U.P. as a Non-Stock, Non-Profit Educational Institution
Digest

September 26, 2000
UP
050-2000
INCOME TAX; Deadline for Filing Self-Employed
Digest

October 30, 2000
Domingo C. Salita
051-2000
INCOME TAX; Exemption of Retirement Benefits Under RA 4917
Digest

October 30, 2000
Far East Bank and Trust Company
052-2000
INCOME TAX; Retirement Benefits
Digest

October 30, 2000
Far East Bank and Trust Company
059-2000
INCOME TAX; GSIS; SSS; Medicate & Pagibig Contributions
Digest

November 08, 2000
Mr. Neptali C. Tanon
064-2000
INCOME TAX; Granting ITH by BOI
Digest

November 27, 2000
Anti-Graft League of the Philippines
066-2000
INCOME TAX; FINAL WITHHOLDING TAX; Senior Citizen
Digest

November 27, 2000
Mr. Faustino D. Almeda
067-2000
INCOME TAX; Separation Pay Due to Illness
Digest

November 07, 2000
Atty. Arthur Lluch Padilla
069-2000
INCOME TAX; Tax Exemption of Investors
Digest

December 14, 2000
Philippine National Oil Company

Value Added Tax [return to top]

No. of Issuance
Subject Matter
Date of Issue
Addressee
021-2000
VAT; Exemption of Imported Defense Equipment/System Intended for Viewing and Display
Digest

March 28, 2000
Department of National Defense
022-2000
VAT; DONOR's TAX; Exemption of Donated Index Everest Braille of the Republic of Sweden to the Phil. Blind Union
Digest

April 06, 2000
Office of the President of the Philippines National Anti-Poverty Commission
025-2000
VAT; Importation of Century Eggs
Digest

May 25, 2000
Metro Subic Mfg., Inc.
032-2000
MINERAL TAX; VAT; Marbleized Limestone
Digest

September 01, 2000
Teresa Marble Corporation
040-2000
EXCISE TAX; VAT; Exemption of Imported Denatured Alcohol
Digest

September 13, 2000
ALTO Chemicals
044-2000
VAT; Lending Investor Not Considered as Non-Bank Financial Intermediary
Digest

September 15, 2000
SC Lending Corporation
048-2000
VAT; Exemption of Air Phil. Corp. on Importation of Petroleum Products
Digest

October 23, 2000
Air Philippines Corporation
053-2000
VAT; Exemption of Regional or Area Headquarters of Multi-National Companies
Digest

October 30, 2000
Primesoft Marketing Limited
054-2000
VAT; Importation by Non-Stock, Non-Profit Donee Institution
Digest

October 30, 2000
Asosasyon ng Musikong Pilipino Foundation, Inc.
058-2000
VAT; Lease of Residential Units Not Exceeding P 8,000.00
Digest

November 08, 2000
Mr. Emmanuel A. Cevidoza
060-2000
VAT; Registration of Local Government Units
Digest

November 08, 2000
Office of the Mayor - San Pedro Laguna
061-2000
VAT; Input Taxes to be supported by Invoice or Receipt
Digest

November 08, 2000
Banigued & Banigued Attorneys at Law
070-2000
VAT; International Agreements to which the Phil. is a Signatory
Digest

December 14, 2000
Hon. Ernie D. Clarete
073-2000
VAT; Exemption of Owners of Motorized Tricycle with Gross Sales Not Exceeding P 100,000.00
Digest

December 22, 2000
Atty. Arnaldo m. Tejada
074-2000
VAT; Sale to BOI-Registered Supplies; Implications
Digest

December 22, 2000
Punungbayan & Araullo

Withholding Tax [return to top]

No. of Issuance
Subject Matter
Date of Issue
Addressee
026-2000
INCOME TAX; Prizes and Awards Granted by Association not Accredited by POC Subject to Income Tax and Consequently to 20% WITHHOLDING TAX
Digest

June 13, 2000
Atty. Samuel D. Estimo
029-2000
INCOME TAX; CREDITABLE WITHHOLDING TAX
Digest

July 31, 2000
Chato Eleazar Liboro and Santos
034-2000
WITHHOLDING TAX; Remittance of Creditable Withholding Tax
Digest

September 05, 2000
Punongbayan and Araullo
042-2000
FINAL WITHHOLDING TAX; Exemption of Interest in One Derived by PERAA Retirement Plan from Depository Bank
Digest

September 15, 2000
Private Education Retirement Annuity Association
057-2000
FINAL WITHHOLDING TAX; Royalties
Digest

November 07, 2000
SGV & Co.
063-2000
FINAL WITHHOLDING TAX
Digest

November 20, 2000
Rizal Commercial Banking Corporation
065-2000
WITHHOLDING TAX
Digest

November 27, 2000
Office for Southern Cultural Committee
066-2000
INCOME TAX; FINAL WITHHOLDING TAX; Senior Citizen
Digest

November 27, 2000
Mr. Faustino D. Almeda
No. of Issuance
Subject Matter
Date of Issue
Addressee
001-2000
Disposition of Obsolete and Unused BIR Forms
Digest

January 03, 2000
Pilipinas Shell Petroleum Corporation
003-2000
Methods of Accounting
Digest

January 05, 2000
Punongbayan and Araullo
012-2000

Authority of the Commissioner to prescribe Real Property Values


Digest

January 07, 2000
Ungco and Ungco
014-2000
Backwages
Digest

January 07, 2000
National Food Authority
023-2000
RA No. 7227; Proclamation No. 216; Exemption of Poro Point Special Economic Freeport Zone (PPSEFZ)
Digest

May 18, 2000
John Hay Poro Point Development Corporation
032-2000
MINERAL TAX; VAT; Marbleized Limestone
Digest

September 01, 2000
Teresa Marble Corporation
035-2000
Issuance  of Receipts
Digest

September 05, 2000
Boehringer Ingelheim
037-2000
Surcharge; Waiver Due to Justifiable Reasons
Digest

September 11, 2000
Loxon Philippines, Incorporation
039-2000
Denial of Request for Waiver of Surcharges and Penalties
Digest

September 11, 2000
Boart Longyear Incorporation
047-2000
Waiver of Surcharge
Digest

September 26, 2000
Ambassador Bienvenido A. Tan Jr.
055-2000
Surcharge
Digest

October 30, 2000
Coats Thread Philippines
056-2000
Bookkeeping Regulations
Digest

October 30, 2000
Norberto N. Go-Soco
062-2000
RA 6975 "The DILG Act of 1990"
Digest

November 20, 2000
Bureau of Jail Management & Penalogy
071-2000
Informer's Reward; Entitlement
Digest

December 18, 2000
Ms. Sonia T. De Vera
075-2000
Zonal Valuation
Digest

December 28, 2000
Phinma Property Holding Corporation

 

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