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BIR wants to hear from you. We welcome your queries, comments and suggestions. Feel free to email us at contact_us@cctr.bir.gov.ph
BIR National Office Bldg.,
Agham Road, Diliman,
Quezon City, Philippines
Trunkline:
929-7676 | 927-2511 |
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Index of 2003 BIR Rulings
Capital Gains
Tax [return to top]
| No.
of Issuance |
Subject
Matter |
Date
of Issue |
Addressee
|
| 019-2003 |
CAPITAL GAINS TAX; waiver/abatement of surcharge, interest and compromise penalties for late payment due to financial incapacity
Full Text
|
11/28/2003 |
Sitio Tiaong Antipolo Mayamot Neighborhood Association Inc. |
| 017-2003 |
CAPITAL GAINS TAX; DOCUMENTARY STAMP TAX; tax consequences of the transfer of ownership of parcels of land based on compromise agreement
Full Text
|
11/24/2003 |
Engracio D. Alampay and Joselito B. Floro, ESQS. |
| 014-2003 |
CAPITAL GAINS TAX; taxability of sale of capital asset
Full Text
|
10/28/2003 |
Wendell Holdings Co., Inc. |
| No.
of Issuance |
Subject
Matter |
Date
of Issue |
Addressee
|
| 017-2003 |
CAPITAL GAINS TAX; DOCUMENTARY STAMP TAX; tax consequences of the transfer of ownership of parcels of land based on compromise agreement
Full Text
|
11/24/2003 |
Engracio D. Alampay and Joselito B. Floro, ESQS |
| 015-2003 |
DOCUMENTARY STAMP TAX; taxability of deposit to be applied for future subscription to an increase in capital stock
Full Text
|
11/17/2003 |
EBC Strategic Holdings Corporation |
| No.
of Issuance |
Subject
Matter |
Date
of Issue |
Addressee
|
| No.
of Issuance |
Subject
Matter |
Date
of Issue |
Addressee
|
| 010-2003 |
ESTATE TAX; tax treatment of bank deposit in a joint deposit account upon death of the co-depositor
Full Text
|
9/8/2003 |
Ishiwata Gatmaytan and Asociates |
| No.
of Issuance |
Subject
Matter |
Date
of Issue |
Addressee
|
| No.
of Issuance |
Subject
Matter |
Date
of Issue |
Addressee
|
| 013-2003 |
INCOME TAX; WITHHOLDING TAX; taxation of regular employees assigned abroad
Full Text
|
10/13/2003 |
DCCD Engineering Corporation |
| 012-2003 |
INCOME TAX; taxability of revenues from sources within the customs territory
Full Text
|
10/13/2003 |
UPS International, Inc. |
| 005-2003 |
INCOME TAX; deductibility of donations made to government priority programs
Full Text
|
7/2/2003 |
Philippine Health Insurance Corporation |
| 002-2003 |
INCOME TAX; exemption from payment of Income Tax pursuant to "Home Guaranty Corporation Act of 2000"
Full Text
|
2/12/2003 |
Castillo Laman Tan Pantaleon & San Jose |
| No.
of Issuance |
Subject
Matter |
Date
of Issue |
Addressee
|
| No.
of Issuance |
Subject
Matter |
Date
of Issue |
Addressee
|
| 018-2003 |
CREDITABLE WITHHOLDING TAX; exemption from 1% CWT on income payments made by top corporations to Shell Philippines Exploration
Full Text
|
11/24/2003 |
Department of Energy |
| 016-2003 |
WITHHOLDING TAX; non-remittance of withholding tax
Full Text
|
11/24/2003 |
Hon. Jose L. Atienza, Jr. |
| 013-2003 |
INCOME TAX; WITHHOLDING TAX; taxation of regular employees assigned abroad
Full Text
|
10/13/2003 |
DCCD Engineering Corporation |
| 009-2003 |
WITHHOLDING TAX; imposition of surcharge and interest for late filing/remittance of withholding tax
Full Text
|
9/8/2003 |
ATS Construction International, Inc. |
| 008-2003 |
CREDITABLE WITHHOLDING TAX; tax base of real properties in the absence of established zonal values
Full Text
|
9/8/2003 |
SGV and Co. |
| 007-2003 |
CREDITABLE WITHHOLDING TAX; taxation of transactions of corporations habitually engaged in real estate business
Full Text
|
9/2/2003 |
Household Development Corporation |
| 006-2003 |
CREDITABLE WITHHOLDING TAX; professional fees of specialty contractor
Full Text
|
8/15/2003 |
Punongbayan and Araullo |
| No.
of Issuance |
Subject
Matter |
Date
of Issue |
Addressee
|
| 011-2003 |
Taxability of entities operating within the Clark Special Economic Zone
Full Text
|
9/19/2003 |
SGV and Co |
| 004-2003 |
Request for authority to use foreign currency in financial statements
Full Text
|
6/3/2003 |
The Joint Foreign Chambers of Commerce of the Philippines (through Joaquin Cunanan and Co.) |
| 003-2003 |
Tax consequences of the proposed issuance of a zero coupon "Foreign Currency Deposit Unit Treasury Notes"
Full Text
|
3/27/2003 |
Hon. Eduardo Sergio G. Edeza |
| 001-2003 |
Tax exemption granted to airline companies on importation of petroleum products for use in domestic operations
Full Text
|
1/29/2003 |
Philippine Airlines; Cebu Air, Inc.; Air Philippines Corporation; and Pacific Airways Corporation |
Note: To view the full text of revenue
issuances, you need to install Acrobat Reader in your PC.
To download go to http://www.adobe.com/ or click here.
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