Index of 2004 BIR Rulings
Capital Gains
Tax [return to top]
| No.
of Issuance |
Subject
Matter |
Date
of Issue |
Addressee
|
| 001-2004 |
EXCISE TAX; exemption from Excise Tax of the sale of petroleum products stored in bonded storage tanks to international marine vessels for their use or consumption outside the Philippines.
Full Text
|
1/12/2004 |
Caltex (Philippines) Inc. |
| No.
of Issuance |
Subject
Matter |
Date
of Issue |
Addressee
|
| No.
of Issuance |
Subject
Matter |
Date
of Issue |
Addressee
|
| No.
of Issuance |
Subject
Matter |
Date
of Issue |
Addressee
|
| No.
of Issuance |
Subject
Matter |
Date
of Issue |
Addressee
|
| 005-2004 |
EXCISE TAX; taxability of mineral products that underwent a simple treatment process
Full Text
|
5/3/2004 |
Sytengco Enterprises Corporation |
| No.
of Issuance |
Subject
Matter |
Date
of Issue |
Addressee
|
| 004-2004 |
INCOME TAX; taxability of service fees derived during the transition period
Full Text
|
2/11/2004 |
Sycip Gorres Velayo & Co |
| 003-2004 |
INCOME TAX; taxability of amount received by an employee separated involuntarily from the service
Full Text
|
1/19/2004 |
Mr. Constantino U. Uclusin |
| 002-2004 |
INCOME TAX; taxability of income of non-resident foreign corporations domiciled in non-treaty countries
Full Text
|
1/12/2004 |
Sycip Gorres Velayo & Co. |
| No.
of Issuance |
Subject
Matter |
Date
of Issue |
Addressee
|
| 004-2004 |
VALUE-ADDED TAX; taxability of sales made during the transition period by virtue of the issuance of official receipts and sales invoices and the right to claim as input tax credits the VAT paid on the importation of raw materials and the VAT passed on for the purchases of goods and services.
Full Text
|
2/11/2004 |
Sycip Gorres Velayo & Co. |
| No.
of Issuance |
Subject
Matter |
Date
of Issue |
Addressee
|
| 004-2004 |
EXPANDED/CREDITABLE WITHHOLDING TAX; taxability of service fees derived during the transition period.
Full Text
|
2/11/2004 |
Sycip Gorres Velayo & Co. |
| 003-2004 |
CREDITABLE WITHHOLDING TAX; transfer of title to a real property by virtue of a Deed of Quitclaim and Conveyance in Satisfaction of Judgment Award
Full Text
|
1/19/2004 |
Mr. Constantino U. Uclusin |
| No.
of Issuance |
Subject
Matter |
Date
of Issue |
Addressee
|
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