Bureau of Internal Revenue
Republic of the Philippines

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Index of 1998 BIR RULINGS

Capital Gains Tax

Documentary Stamp Tax

Donor's Tax

Estate Tax

Excise Tax

 


Income Tax

Percentage Tax

Value Added Tax

Withholding Tax

Others

 

 


Capital Gains Tax [return to top]

Number
Subject
Date
Addressee
007-98 CAPITAL GAINS TAX; Payment can be made by either party under exceptional circumstances 02/04/98 Primetown Property Group, Inc.
013-98 CAPITAL GAINS TAX 02/05/98 Marcopper Mining Corporation c/o King Capuchino Tan & Associates
020-98 CAPITAL GAINS TAX; DOCUMENTARY STAMP TAX 02/18/98 Atty. Braullo R. Taninsin
021-98 CAPITAL GAINS TAX; Transfer of land without consideration by trustee to trustor 02/19/98 Padilla, Mariano B.
028-98 CAPITAL GAINS TAX; DOCUMENTARY STAMP TAX; Sale of townhouse unit covered by TCT 03/06/98 Raya, Fe R.
042-98 CAPITAL GAINS TAX; sale of parcel of land by SSS 04/13/98 Everando B. Medina
047-98 CAPITAL GAINS TAX; Deed of sale executed and notarized on March 27, 1979 04/14/98 Anflo Management & Investment Corp. C/o SGV and Company
054-98 CAPITAL GAINS TAX 05/21/98 Salvador S. Laguda
067-98 CAPITAL GAINS TAX; Exemption by virtue of DARAB decision 05/21/98 Gloria Soloman
096-98 CAPITAL GAINS TAX; DOCUMENTARY STAMP TAX; Buy-back/reconveyance of properties 06/23/98 Borland Development Corporation
097-98 CAPITAL GAINS TAX; Sale of Principal Residence 06/24/98 Marcelo C. De Guzman
102-98 CAPITAL GAINS TAX; Foreclosure sale 06/29/98 Maceda Olalia Ortiz Ortega-Pollisco & Pollisco
103-98 CAPITAL GAINS TAX; Definition of capital assets; Exemption of ROPOA 06/29/98 Philippine National Bank
108-98 CAPITAL GAINS TAX; DOCUMENTARY STAMP TAX; Transfer without consideration 06/29/98 G-P and Company
111-98 CAPITAL GAINS TAX; Sale of principal residence 07/08/98 Conrado C. Ramos
114-98 CAPITAL GAINS TAX; Sale of Principal Residence 07/27/98 Stewart C. Cacho
118-98 CAPITAL GAINS TAX; Sheriff's Certificate of sale 08/06/98 Bartolome B. Lapus
133-98 CAPITAL GAINS TAX; Capital Assets 09/15/98 Security Trading Corp.
141-98 CAPITAL GAINS TAX; EXPANDED WITHHOLDING TAX 09/29/98 Reyno Tium Domingo and Santos
146-98 CAPITAL GAINS TAX; Sale of shares of stock not traded in local exchange 10/14/98 Ongkiko Kalaw, Manhit and Acordia Law Offices
148-98 CAPITAL GAINS TAX; Capital Gains Tax paid on a sale of real property which transaction was rescinded may be credited as payment from new Deed of Sale to be executed by some parties 10/16/98 Ongkiko Kalaw, Manhit and Acordia Law Offices
150-98 CAPITAL GAINS TAX; Transfer of a "road lot" to an affiliate 10/19/98 Boniqued & Bomiqued
156-98 CAPITAL GAINS TAX; Gains realized on the transfer of 1/3 shareholders in exchange for real property 11/09/98 Atty. Mildred Aguilar Pfleider
167-98 CAPITAL GAINS TAX; TRU 11/20/98 The Lawyers Group
170-98 CAPITAL GAINS TAX; Meaning of "demutualization" 12/02/98 Manulife Financial
177-98 CAPITAL GAINS TAX; DOCUMENTARY STAMP TAX; Foreclosure of properties under CARP 12/24/98 Department of Agrarian Reform
179-98 CAPITAL GAINS TAX; Transfer of real property without monetary consideration 12/28/98 Carlos N. Arce

Documentary Stamp Tax [return to top]

Number
Subject
Date
Addressee
003-98 DOCUMENTARY STAMP TAX 01/16/98 Philippine Deposit Insurance Corporation
005-98 DOCUMENTARY STAMP TAX; Installment payment of DST 02/04/98 Shoemart, Incorporated
020-98 CAPITAL GAINS TAX; DOCUMENTARY STAMP TAX 02/18/98 Atty. Braulio R.G. Taninsin
028-98 CAPITAL GAINS TAX; DOCUMENTARY STAMP TAX; Sale of townhouse unit covered by TCT 03/06/98 Raya, Fe R.
052-98 DOCUMENTARY STAMP TAX; Notes to be issued qualify as public issue of bonds indebtedness 05/05/98 Quiason Makalintal Barot, Torres and Ibarra
071-98 INCOME TAX; VAT; DOCUMENTARY STAMP TAX; Exemption of NHA by virtue of RA 7279 05/25/98 National Housing Authority
075-98 FINAL WITHHOLDING TAX; DOCUMENTARY STAMP TAX; Gains/losses on SWAP of shares 05/27/98 M&M Holdings Corporation c/o Castro Cadiz & Carag
082-98 EXPANDED WITHHOLDING TAX; DOCUMENTARY STAMP TAX; Valuation of Townhouses 05/28/98 Yin Enterprise & Development Corporaton
086-98 DOCUMENTARY STAMP TAX; RMO 8-98 06/03/98 Jacinto & Jacinto, CPAs
088-98 DOCUMENTARY STAMP TAX; Metering Machines 06/10/98 International Exchange Bank
096-98 CAPITAL GAINS TAX; DOCUMENTARY STAMP TAX; Buy-back/reconveyance of properties 06/23/98 Borland Development Corporation
108-98 CAPITAL GAINS TAX; DOCUMENTARY STAMP TAX; Transfer without consideration 06/29/98 G-P and Company
115-98 PERCENTAGE TAX; DOCUMENTARY STAMP TAX; Gains from transfer of receivables 07/28/98 Castro Cadiz & Carag
117-98 FINAL TAX; DOCUMENTARY STAMP TAX; Meaning of the terms "lending investor", "similar arrangements", "lending or gross lending activities", "Inter-office memo" 07/30/98 ASB Realty Corporation
124-98 DOCUMENTARY STAMP TAX; Exemption of rural banks on original issuances of shares of stocks 08/31/98 First Coconut Rural Bank Inc.
137-98 DOCUMENTARY STAMP TAX; Voting Trust Agreement exempt 09/24/98 Chaves Laureta & Asso. Law Offices
157-98 DOCUMENTARY STAMP TAX; Sale of shares of stocks and real property to Thrift Banks 11/09/98 Capitol Development Bank
158-98 DOCUMENTARY STAMP TAX; Conversion of preferred shares to common shares 11/10/98 Metro Pacific Corporation
168-98 PERCENTAGE TAX; DOCUMENTARY STAMP TAX; Securities Borrowing and Lending (SBL) transactions 11/20/98 Phil. Stock Exchange Inc.
169-98 ESTATE TAX; DOCUMENTARY STAMP TAX 11/25/98 Padilla Law Offices
177-98 CAPITAL GAINS TAX; DOCUMENTARY STAMP TAX; Foreclosure of properties under CARP 12/24/98 Department of Agrarian Reform

Donor's Tax [return to top]

Number
Subject
Date
Addressee
044-98 DONOR'S TAX; Zonal values of real properties 04/14/98 Sycip, Salazar, Hernandez and Gaimaitan
061-98 DONOR'S TAX; Exemption of DAR on donation of a parcels of land 05/21/98 Department of Agrarian Reform
081-98 DONOR'S TAX; Donation Mortis Causa 05/28/98 Carino, Amalia Yvonne
100-98 DONOR'S TAX; CARL; Exemption of displaced farmers/tenants 06/29/98 Angelita L. Amosco
171-98 DONOR'S TAX; Lot awarded to National Children Hospital by virtue of Proclamation No. 439 12/02/98 National Children's Hospital

Estate Tax [return to top]

Number
Subject
Date
Addressee
001-98 ESTATE TAX; Extension of time to file return 01/05/98 Antonio J. Tan c/o Baustista, Picazo, Buyco, Tan and Fider
046-98 ESTATE TAX; Extension of time to file return 04/14/98 Benigno P. Toda Jr. Estate c/o Manuel M. Lazaro & Associates
066-98 ESTATE TAX; Extension of time to file return 05/21/98 Emelino T. Maestro
068-98 ESTATE TAX 05/21/98 Josefina R. Solomon c/o Go Cojuangco Mendoza Ligon & Castro
095-98 ESTATE TAX 06/19/98 Tony Briones
130-98 ESTATE TAX 09/10/98 Dicoro C. Peligra
145-98 ESTATE TAX 10/09/98 Dulay & Pagunsan
169-98 ESTATE TAX; DOCUMENTARY STAMP TAX 11/25/98 Padilla Law Offices

Excise Tax [return to top]

Number
Subject
Date
Addressee
002-98 EXCISE TAX; Cement not subject to 2% excise tax 01/08/98 Kultura Knitex Corporation
030-98 EXCISE TAX; Specially denatured alcohol 03/20/98 Philippine Aslam Corporation
031-98 EXCISE TAX; Denatured vinegar 03/20/98 Lazatin Consolidated Corporation
032-98 EXCISE TAX; Importation of cherokee jeep 04/13/98 Antonio G. Cadavero Sr. Revenue District Officer Revenue District 80, Mandaue City
041-98 EXCISE TAX; Processed gas 04/13/98 Petron Corporation
055-98 EXCISE TAX; VAT; Quarrying and selling boulders or stones 05/22/98 Pililia Aggregates Corporation
112-98 EXCISE TAX 07/13/98 British American Tobacco c/o SGV & Company
128-98 EXCISE TAX; Exemption of Banole 09/10/98 Shell Chemicals Co.
135-98 EXCISE TAX; Basis of computation 09/24/98 La Suerte Sigar & Cigarette Factory
155-98 INCOME TAX; VAT; EXCISE TAX; Purchase of Crude oil by an Inventor 10/21/98 Rudy N. Lantano

Income Tax [return to top]

Number
Subject
Date
Addressee
010-98 INCOME TAX; VAT 02/05/98 Tipco-Bataan Group, Incorporated c/o R.S. Bernaldo and Associates
012-98 INCOME TAX; DND cannot withhold tax from agent's commissions 02/05/98 Dept. of National Defense
029-98 INCOME TAX; Income tax paid or accrued (now incurred) by a company within a taxable year not allowed as deduction 03/19/98 Energy Regulatory Board c/o Chairman Neptali S. Franco
034-98 INCOME TAX; Sale of property by Phil. Tubercolosis Society 04/13/98 Philippine Tuberculosis Society, Inc.
035-98 INCOME TAX; Fees received for further maintenance services 04/13/98 Fanuc Philippines Corporation c/o Sycip Gorres Velayo & Company
059-98 INCOME TAX; Income derived by EYS & Associates exempt 05/21/98 EYS & Associates
065-98 INCOME TAX; VAT; Sasktel Int'l. exempt pursuant to General Agreement on Development Cooperation between RP and Canada 05/21/98 Canadian Embassy
070-98 INCOME TAX; OWWA subject to income tax 05/21/98 Overseas Workers Administration
071-98 INCOME TAX; VAT; DOCUMENTARY STAMP TAX; Exemption of NHA by virtue of RA 7279 05/25/98 National Housing Authority
074-98 INCOME TAX; local water district subject to income tax 05/27/98 Philippine Association of Water Districts, Inc
076-98 INCOME TAX; VAT; Exemption of MV Aboitiz Jebsen 05/27/98 Aboitiz Jebsens c/o Balmeo Bautista & Penasales Law Offices
077-98 INCOME TAX; SBF Freeport Registered Enterprises 05/28/98 Subic Bay Metropolitan Authority
085-98 INCOME TAX; BCDA firm subject only to 5% preferential tax rate 06/02/98 CJH Development Corporation c/o Bengson Narciso Cudala Pecson Bengson & Jimenez
094-98 INCOME TAX; Non-resident professionals and entertainers 06/19/98 Ms. Estrella A. Berenguel Consul General Hongkong Philippine Consulate
107-98 INCOME TAX; Transfer of heirs hereditary right 06/29/98 Manuel Y. Macias
125-98 INCOME TAX; Exemption of retirement benefits 09/04/98 Angel Q. Yoingco
126-98 INCOME TAX; Gains derived by a non-resident corporation not engaged in trade or business in RP-exempt from income tax 09/08/98 Punong Bayan & Aurollio
140-98 INCOME TAX; Salaries of DSWD workers covered by MOA 09/29/98 Kagawaran ng Kagalingan Panlipunan at Pagpapaunlad
143-98 INCOME TAX; Terminal leave pay of co-terminus employees 09/30/98 Hon. Ernesto Herrera
147-98 INCOME TAX; Filipinos employed and occupying managerial or technical positions 10/16/98 Romulo Mabanta Buenaventura Law Office
153-98 INCOME TAX; Separation benefits 10/19/98 Famador Campani Boguia Law Office
155-98 INCOME TAX; VAT; EXCISE TAX; Purchase of Crude oil by an Inventor 10/21/98 Rudy N. Lantano
160-98 INCOME TAX; liability of Thrift Banks to 20% FINAL WITHHOLDING TAX 11/12/98 Centennial Bank
161-98 INCOME TAX; SBF Enterprises 11/18/98 Joaquin Cunanan & Co.

Percentage Tax [return to top]

Number
Subject
Date
Addressee
115-98 PERCENTAGE TAX; DOCUMENTARY STAMP TAX; Gains from transfer of receivables 07/28/98 Castro Cadiz & Carag
139-98 PERCENTAGE TAX; Shares of stock listed through the Local Stock Exchange 09/28/98 SGV (Barter & Exchange of Stock)
168-98 PERCENTAGE TAX; DOCUMENTARY STAMP TAX; Securities Borrowing and Lending (SBL) transactions 11/20/98 Philippine Stock Exchange Inc.

Value Added Tax [return to top]

Number
Subject
Date
Addressee
009-98 VAT; Exemption of marine solar salt 02/05/98 Salinas (IM) Corporation
010-98 INCOME TAX; VAT 02/05/98 Tipco-Bataan Group, Incorporated c/o R.S. Bernaldo and Associates
014-98 VAT; PIA subject to VAT on TV airtime 02/06/98 Kapisanan Ng Mga Brodkaster Sa Pilipinas
016-98 WITHHOLDING TAX; VAT 02/06/98 Sumitomo of Japan c/o SGV & Company
019-98 VAT; Sale of real properties primarily held for sale or lease to customers 02/11/98 De Leon, Jocelyn P.
027-98 VAT; Exemption of electric cooperatives 03/06/98 National Electrification Administration
033-98 VAT; Sale of construction services to PEZA enterprises 04/13/98 Correa Zenitaka, Inc. c/o Quisumbing Torres & Evangelista
038-98 VAT; International trunkline products and services to internet users of PLDT 04/13/98 Office of the President c/o Maria Asuncion Fernando
043-98 VAT; Exchange of notes between government of Japan and Philippines 04/13/98 Technical Education & Skills Development
048-98 VAT; Waiver of surcharge for late filing and payment of VAT 04/14/98 Dow Jones Telerate Limited c/o SGV & Company
055-98 EXCISE TAX; VAT; Quarrying and selling boulders or stones 05/22/98 Pililia Aggregates Corporation
060-98 VAT; Sale of goods and services to BOC subject to VAT 05/21/98 Unisys Public Sector Services Corp. C/o Punongbayan & Araullo
064-98 VAT; Importation/local purchases of PNRC vatable 05/21/98 Philippine National Red Cross
065-98 INCOME TAX; VAT; Sasktel Int'l. exempt pursuant to General Agreement on Development Cooperation between RP and Canada 05/21/98 Canadian Embassy
069-98 FRANCHISE TAX; VAT; Exemption of electric cooperatives 05/21/98 Sorsogon II Electric Cooperative
071-98 INCOME TAX; VAT; DOCUMENTARY STAMP TAX; Exemption of NHA by virtue of RA 7279 05/25/98 National Housing Authority
072-98 VAT; Exemption of Davao Light & Power Co. Inc. on importation 05/25/98 Balmeo Bautista & Dinosales Law Office
073-98 VAT; Refined sugar not agri-food product in original state 05/27/98 National Food Authority
076-98 INCOME TAX; VAT; Exemption of MV Aboitiz Jebsen 05/27/98 Aboitiz Jebsens c/o Balmeo Bautista & Penasales Law Offices
084-98 VAT; GTZ Projects 06/02/98 BIR/GTZ Advisory Project
087-98 VAT; Asphalts 06/10/98 Office of the District Engineer
099-98 VAT; Sale of Services 06/29/98 Best Telephone Directories, Inc.
101-98 VAT; Exemption of Inventor 06/29/98 Rafael A. Teotico
105-98 VAT; PAGCOR liable to pay VAT passed on by PLDT 06/29/98 Philippine Long Distance Telephone Company
110-98 VAT; Sale of house and lot valued at P 1,000,000.00 below 07/07/98 Alakor Corporation
113-98 VAT; Isolated sale of Microwave Backbone Transmission network 07/23/98 Liberty Broadcasting Network, Inc
122-98 VAT; Exemption of cooperative on importation of argricultural equipment 08/18/98 Phil. Prodicers Coop. MKG. Asso. Inc.
123-98 VAT; Cancellation of registration 08/27/98 Otilla Dimayuga
142-98 VAT; Retention money 09/29/98 SGV (Marukeni Corp.)
149-98 VAT; ADB; Personnel of embassies 10/19/98 Joaquin Cunanan & Co.
152-98 VAT; Sale of lot which is less than P 1,000,000.00 10/19/98 Atlanta Land Corporation
154-98 EXPANDED WITHHOLDING TAX; Tax base in the computation of 1% EWT and 6% Creditable VAT 10/19/98 Pacific East Asia Cargo
155-98 INCOME TAX; VAT; EXCISE TAX; Purchase of Crude oil by an Inventor 10/21/98 Rudy N. Lantano
163-98 VAT; Thrift Banks subject to VAT on importation 11/20/98 Asia Trust Bank
174-98 VAT; Sale of fish in original state 12/11/98 Frabella Fishing Corporation

Withholding Tax [return to top]

Number
Subject
Date
Addressee
008-98 CREDITABLE WITHHOLDING TAX; Sale or exchange of real property by a corporation not habitually engaged in real estate business 02/05/98 Unlad Resources Development Corporation c/o of Baniqued and Baniqued Law Offices
016-98 WITHHOLDING TAX; VAT 02/06/98 Sumitomo of Japan c/o SGV & Company
017-98 WITHHOLDING TAX; Payment/remittance of withholding taxes on corporation by SMC 02/06/98 San Miguel Corporation
045-98 CREDITABLE WITHHOLDING TAX; Privatization of Manila Hotel 04/14/98 The Manila Hotel
049-98 FINAL WITHHOLDING TAX; Interest income from personal deposits of united nations personnel 04/27/98 Philippine National Bank
053-98 FINAL WITHHOLDING TAX; Phil. Centennial Commission 05/08/98 Presidential Management Staff
063-98 EXPANDED WITHHOLDING TAX; Dacion en pago 05/21/98 Technology and Livelihood Resource Center
075-98 FINAL WITHHOLDING TAX; DOCUMENTARY STAMP TAX; Gains/losses on SWAP of shares 05/27/98 M&M Holdings Corporation c/o Castro Cadiz & Carag
080-98 EXPANDED WITHHOLDING TAX; Rate of tax if seller is CREBA member 05/28/98 MSA Math Tutoring Center
082-98 EXPANDED WITHHOLDING TAX; DOCUMENTARY STAMP TAX; Valuation of Townhouses 05/28/98 Yin Enterprise & Development Corporaton
090-98 EXPANDED WITHHOLDING TAX; Paymant of Retainer Fees 06/15/98 SMC Stock Transfer Service Corporation
106-98 EXPANDED WITHHOLDING TAX; Buyer-Withholding Agent subject to 3% EWT 06/29/98 Bella R. Dawang
117-98 FINAL TAX; DOCUMENTARY STAMP TAX; Meaning of the terms "lending investor", "similar arrangements", "lending or gross lending activities", "Inter-office memo" 07/30/98 ASB Realty Corporation
120-98 WITHHOLDING TAX on dividends 08/14/98 YF Busmente & Asso.
141-98 CAPITAL GAINS TAX; EXPANDED WITHHOLDING TAX 09/29/98 Reyno Tium Domingo and Santos
154-98 EXPANDED WITHHOLDING TAX; Tax base in the computation of 1% EWT and 6% Creditable VAT 10/19/98 Pacific East Asia Cargo
160-98 INCOME TAX; liability of Thrift Banks to 20% FINAL WITHHOLDING TAX 11/12/98 Centennial Bank
166-98 FINAL TAX; Non-resident alien interest income from FCDU 11/23/98 BPI
173-98 EXPANDED WITHHOLDING TAX; Technical and Management Consultants 12/02/98 Torishima Corp.

Others [return to top]

Number
Subject
Date
Addressee
004-98 RP-Italy Tax Treaty 01/28/98 Philippine Long Distance Company
006-98 Exemption from Tax Liabilities of Foreign-based corporation which ships goods through SBSEZ 02/04/98 Goldlink Steamship, Inc.
011-98 RP-Thailand Tax Treaty 02/05/98 Marine Colloids Phils. Inc. c/o Sycip Gorres Velayo and Company
015-98 Senior Citizens; bank deposits subject to 20% final tax 02/06/98 Dondoyano, Rafael L.
018-98 RP-US Tax Treaty 02/10/98  
022-98 Effectivity of RA 8424; Assesments issued prior to January 1, 1998 02/19/98 Fortune Tobacco Corporation c/o Estelito P. Mendoza
023-98 Effectivity of RA 8424; Personal and additional exemptions 02/24/98 Office of the Mayor Ozamis City
025-98 RMO No. 41-97; Even returns 03/06/98 Laya Mananghaya Salgado & Company
026-98 Tax Credit Certificates issued by BOI 03/06/98 Integrated Microelectronics, Inc. c/o of Florecita P. Flores
036-98 Tax Credit Certificates 04/13/98 Chemfields, Inc.
037-98 Capital losses 04/13/98 Jardine Davies Inc.,
039-98 National Power Corporation; coverage of exemption 04/13/98 National Power Corporation
040-98 NPC; Indirect tax exemption 04/13/98 Shell Philippines Petroleum Corporation
050-98 Retirement benefits under RA 7641 04/27/98 Welding Industries of the Phils. Inc.
051-98 RP-Japan Tax Treaty 05/05/98 Everette Steamship Corp.
056-98 RP-US Tax Treaty 05/21/98 China Banking Corporation
057-98 FRINGE BENEFITS TAX 05/21/98 Manggagawa ng Komunikasyon sa Pilipinas
058-98 RP-Netherlands Tax Treaty 05/21/98 Kagawaran ng Kalakalan at Industriya
062-98 RP-US Tax Treaty 05/21/98 Bauang Private Power Corporation c/o Puno & Puno Law Offices
069-98 FRANCHISE TAX; VAT; Exemption of electric cooperatives 05/21/98 Sorsogon II Electric Cooperative
078-98 Waiver Of Penalties 05/28/98 Salesiana Publishers Inc.
079-98 RP-US Tax Treaty; Public issues of Treasury Bills and Notes 05/28/98 Salesiana Publishers Inc.
083-98 RP-US Tax Treaty; Royalties 05/28/98 Castillo Laman Tan Pantaleon & San Jose
089-98 RP-JAPAN Tax Treaty 06/15/98 ATS Construction International, Inc.
091-98 Waiver of Surcharge and Penalties 06/15/98 California Manufacturing Company, Inc.
092-98 Surety Bond 06/15/98 Transpacific Towage, Inc.
093-98 Registration of Receipts 06/15/98 Everlasting Import-Export Corporation
098-98 RP-Thailand Tax Treaty 06/29/98 Enron Subic Power Corporation SGV & Company
104-98 RA 7917; ECOZONE; Enterprise liable to 5% preferential tax rate 06/29/98 Dae Ryung Ind., Inc.
109-98 Franchise Tax; Exemption of PAGCOR, Centennial Gaming Corporation 07/06/98 Centennial Gaming Corporation c/o Arcaya & Associates
116-98 Lending Investor 07/13/98 ASB Development Corporation
119-98 RMO No. 17-97; Issuance of Tax Clearance Certificates (TCLs) and Certificate Authorizing Registration (CARs) 08/13/98 Filipinas Daewo Industries Corp.
121-98 Large Taxpayer 08/18/98 C.F. Sharp Mgt. Inc.
127-98 RP-Singapore Tax Treaty; Interest Income 09/08/98 SGV (Bankers Trust Co.)
129-98 RP-Netherlands Tax Treaty; Royalty payments 09/10/98 Punong Bayan and Auralio
131-98 RP-Japan Tax Treaty; Interest payments 09/10/98 SGV Industrial Bank
132-98 RP-US Tax Treaty; Interest payments 09/10/98 Joaquin Cunanan & Co.
134-98 Unlawful Divulgence 09/15/98 Office of the Ombudsman
136-98 Retroactivity of Ruling 09/24/98 SGV (Time Life International)
138-98 PAGCOR; Exemption from taxes 09/25/98 Ariel R. Arriola
144-98 Unlawful Divulgence 09/30/98 Office of the Ombudsman
151-98 Capital Asset; Sale of Phil. Stock Exchange Membership Seat 10/19/98 Memo to the ACIR, Enforcement Service
159-98 Exemption privileges of non-stock/non-profit educational institutions 11/11/98 Padilla Law Offices
162-98 Waiver of surcharge and penalties 11/18/98 SGV (China Banking Corp.)
164-98 Tax Credit Certificates 11/23/98 Pilipinas Shell Petroleum Corporation
165-98 Tax Credit Certificates 11/23/98 Petron Corporation
172-98 BIR Ruling No. 172-98 12/03/98 Department of Agrarian Reform
175-98 Certificate Authorizing Registration (CAR) 12/11/98 Upholder Lending Corp.
176-98 Change of computing depreciation expense 12/14/98 SGV (Cannon Mktg. Phil. Inc.)
178-98 Premium Tax; National Home Mortgage Financial Corporation not the authorized withholding agent 12/24/98 PAGIBIG MRI

DIGEST OF 1998 BIR RULINGS

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