Bureau of Internal Revenue
Republic of the Philippines

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Index of 1999 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]

No. Subject Date Addressee
021-99 CAPITAL GAINS TAX; Sale of Capital Assets 02/25/99 Stag Trading Corporation c/o Tax Counselling Integraged
040-99 CAPITAL GAINS TAX; Sale of Principle Residence 03/30/99 Eufemia Lazaro
048-99 CAPITAL GAINS TAX; Venue of Payment 04/13/99 New Ventures Realty Corporation
068-99 CAPITAL GAINS TAX 05/18/99 Cordillera Regional Assembly
070-99 CAPITAL GAINS TAX; Redemption of Shares 05/19/99 Keppel Fels Energy Holdings, Inc. c/o SGV & Company
083-99 CAPITAL GAINS TAX; Sale of Rights over Realty 06/22/99 Flora N. Castillo
090-99 CAPITAL GAINS TAX; Reconveyance of Foreclosed Properties 07/07/99 Themestocles R. Montalban
091-99 CAPITAL GAINS TAX; Pacto de retro 07/08/99 Manila Banking Corp.
102-99 CAPITAL GAINS TAX; Documentary Stamp Tax When Actual Consideration is used as Taxable Base 07/13/99 Office of the Mayor, Marikina City
107-99 CAPITAL GAINS TAX; Waiver of Penalties 07/15/99 Antonio Te Jong Tian & Julie Grace E. Te
114-99 CAPITAL GAINS TAX; Dacion en pago 07/29/99 Belo Gozon Parel Asuncion & Lucila Attys. At Law
131-99 CAPITAL GAINS TAX; Sales of Shares of Stock Not Traded in Local Stock Exchange 08/20/99 Ayala Corporation
153-99 CAPITAL GAINS TAX 10/06/99 Ramon F. Garcia & Co.
154-99 CAPITAL GAINS TAX; Republic of Vietnam Exempt from Capital Gains Tax and Documentary Stamp Tax on the Exchange of its Property 10/06/99 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 11/17/99 Chamber of Thrift Banks

Documentary Stamp Tax [return to top]

No. Subject Date Addressee
015-99 DOCUMENTARY STAMP TAX; Pledge Agreement 02/03/99 Telectronic System Inc. c/o Alba Romeo and Compay
025-99 DOCUMENTARY STAMP TAX; Policies of Insurance 03/09/99 ISAP, Incorporated
027-99 DOCUMENTARY STAMP TAX; Original issue of Shares of Stock by Ecozone Enterprise 03/09/99 Mitsui & Company, LTD
045-99 DOCUMENTARY STAMP TAX; Income Tax; Lease Purchase Agreement Subject to DST, Ordinary Asset Sold Subject to CWT 04/07/99 Total Persons Care Foundation, Inc. c/o Ramon F. Garcia & Company
052-99 DOCUMENTARY STAMP TAX; Issuance of Shares by a Foreign Corporation Outside of the Phil. 04/19/99 Ferry Toledo Victorino Gonzaga & Associates
067-99 INCOME TAX; DOCUMENTARY STAMP TAX; Exemption of Garments and Textile Export Board (GTEB) 05/13/99 Department of Trade and Industry
069-99 INCOME TAX; DOCUMENTARY STAMP TAX; Exemption of Rural Banks 05/18/99 Rural Bank of Alabang c/o Lim Duran and Associates
075-99 DOCUMENTARY STAMP TAX; Original Issuance by a Non-resident Foreign Corporation 06/16/99 Alba Romeo & Co.
094-99 VAT; DOCUMENTARY STAMP TAX; Excess Baggage 07/08/99 Times Transportation Co., Inc.
102-99 CAPITAL GAINS TAX; DOCUMENTARY STAMP TAX When Actual Consideration is used as Taxable Base 07/13/99 Office of the Mayor, Marikina City
108-99 DOCUMENTARY STAMP TAX; Inter-Office Memo 07/15/99 ASB Dev't. Corp.
113-99 DOCUMENTARY STAMP TAX; Assignment of Tax Credits 07/29/99 Luzon Hydro Corporation
132-99 DOCUMENTARY STAMP TAX; Electronic Instruction by Non-Resident Payor-Client 08/23/99 Ferry Toledo Victorino Gonzalga & Ass.
138-99 DOCUMENTARY STAMP TAX; Exemption of Qualified Beneficiaries of NGCHC 08/31/99 Home Insurance & Guaranty Corp.
146-99 DOCUMENTARY STAMP TAX; Ecozone Enterprise Exempt on Original Issue of Stock Certificates 09/14/99 Clarion Manufacturing Corp. of the Phils.
177-99 CAPITAL GAINS TAX; DOCUMENTARY STAMP TAX; Extrajudicial foreclosure sale of capital assets by banks, finance corporation 11/17/99 Chamber of Thrift Banks
186-99 DOCUMENTARY STAMP TAX; Subsequent Execution of Deed of Assignment 11/29/99 DBP
188-99 DOCUMENTARY STAMP TAX; New Pledge Agreement not Subject 11/29/99 Alba Romeo and Co.
206-99 VAT; DOCUMENTARY STAMP TAX; Transfer of Membership Certificates 12/28/99 Fantasy World Theme Parks Amusement & Recreation Club, Inc.

Donor's Tax [return to top]

No. Subject Date Addressee
056-99 DONOR'S TAX; Exemption of US Embassy on Donation of Vehicle 04/23/99 Department of Foreign Affairs
095-99 DONOR'S TAX 07/08/99 Director General Edicio Dela Torre
115-99 DONOR'S TAX 08/06/99 Quisumbing Torres & Evangelista Attys. at Law

Estate Tax [return to top]

No. Subject Date Addressee
009-99 ESTATE TAX; Allowable Deductions 01/22/99 Pepito A. Gonzales
039-99 ESTATE TAX; Foreign Currency Deposits of Non-Resident Alien 03/30/99 AM Sison Jr. & Associates
078-99 ESTATE TAX; Conjugal Partnership Property 06/17/99 Manuel N. Najera
097-99 ESTATE TAX; Extension of Time to File Return 07/09/99 Filipinas Orient Airways
104-99 ESTATE TAX; Extension of Time to File Return 07/13/99 Ponce Enrile Reyes & Manalastas Law Offices
105-99 ESTATE TAX; Waiver by Heirs of their Respective Shares 07/13/99 Armando S. Rosil
109-99 ESTATE TAX; Extension of Time to File Return 07/20/99 Aurora Z. Lazo
116-99 ESTATE TAX; Extension of Time to File Return 08/10/99 Oreta Suarez & Narvas Law Office
118-99 ESTATE TAX; Extension of Time to File Return 08/10/99 Roberto P. Ocampo
123-99 ESTATE TAX; Extension of Time to File Return 08/16/99 Jose V. Malig
125-99 ESTATE TAX; Extension of Time to File Return 08/17/99 J. Charlie G. Bite
150-99 ESTATE TAX; Extension of Period to File Return 09/23/99 Eliseo P. Pitargue
167-99 ESTATE TAX; Extension of Time to File Return 10/26/99 Romulo Mabanta Buenaventura Sayoc & Delos Angeles
169-99 ESTATE TAX; Extension of Time to File Return 10/26/99 Puno & Puno Law Office
176-99 ESTATE TAX; Extension of Time to File Return 11/17/99 Liganor Galinato & Tierra
193-99 ESTATE TAX; Extension of Time to File Return 12/06/99 Armando V. Gatmaitan
194-99 ESTATE TAX; Computation of Retirement Benefits 12/06/99 Mr. Florencio Granada
195-99 ESTATE TAX; Extension of Time to File Return 12/09/99 Ms. Filomena G. Villarina
210-99 ESTATE TAX; Extension of Time to File Return 12/20/99 Uriel S. Balboa
211-99 ESTATE TAX; Extension of Time to File Return 12/28/99 Ms. Joy Maria Socorro Baltazar-Pamintuan

Excise Tax [return to top]

No. Subject Date Addressee
013-99 EXCISE TAX; Petroleum products imported by PAL 01/29/99 Philippine Airlines
023-99 EXCISE TAX; Purchase of Petroleum Products by ADB 02/25/99 Asian Development Bank
036-99 EXCISE TAX; Sale of Petroleum Products to NPC 03/29/99 SGV & Company
043-99 EXCISE TAX ON MINERAL PRODUCTS; Holders of Coal Operating Contracts under P.D. No. 972 03/30/99 Department of Energy
051-99 EXCISE TAX; Petroleum Products Sold to Tax-exempt Entities 04/19/99 Petron Corporation
072-99 VAT; EXCISE TAX; Importation of PVD Iodized Salt 05/24/99 Sytengco Enterprises Corporation
073-99 EXCISE TAX; INCOME TAX; Sale of Topped Crude Oil, Wax, Asphalt 05/27/99 Benjamin S. Santos
088-99 EXCISE TAX 07/06/99 Bureau of Customs
135-99 EXCISE TAX; Exemption of Ecozone-registered Enterprises 08/30/99 Castro Cadiz & Carag Law Offices
148-99 EXCISE TAX; Sale of Petroleum Products to Foreign International Marine Vessel 09/17/99 Petron Corporation
152-99 EXCISE TAX; Efficascent Premix Classified as Petrolatum 10/05/99 Solomon Cua
160-99 EXCISE TAX; Dual Purpose Kerosene (DPK) being used as aviation fuel 10/14/99 Belo Gozon Parel Asuncion & Lucila Attys. At Law
168-99 EXCISE TAX; Polyethylene (P.E.) Wax 10/26/99 UNILOX Industrial Corporation
171-99 EXCISE TAX; Importation of Premix 10/27/99 International Pharmaceuticals, Inc.
201-99 EXCISE TAX; Off-gas not Covered by the definition of "Processed Gas" 12/16/99 Belo Gozon Paul Asuncion and Lucila

Income Tax [return to top]

No. Subject Date Addressee
002-99 INCOME TAX; GSIS Optional and Pag-ibig Contributions 01/12/99 Reynaldo R. Gregorio Accounting Division House of Representatives
007-99 INCOME TAX; Multinational Company 01/18/99 Santos Tardecila Verdolaga and Company
008-99 INCOME TAX; Sale of Factory Building by Ecozone Enterprise 01/19/99 Maria Melina B. Saldajeno
010-99 INCOME TAX; Long-Term Deposit or Investment 01/22/99 Urban Bank
012-99 INCOME TAX; Maternity Benefits 01/28/99 UCPB Securities, Inc.
018-99 INCOME TAX; Definition of Corporation; Joint Venture 02/11/99 Megaworld Properties and Holdings, Inc.
026-99 INCOME TAX; Principle of Reciprocity; Salaries of Diplomatic Officials 03/09/99 Department of Foreign Affairs
029-99 INCOME TAX; Filipinos Occupying Managerial or Technical Positions 03/11/99 Asian Development Bank
030-99 INCOME TAX; Tax Free Merger 03/12/99 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 03/19/99 Pepsi-Cola Products Philippines, Inc.
033-99 VAT; INCOME TAX; Lease of Office Space Located Outside PEZA 03/23/99 Liaison Office Space & Exacts House
045-99 DOCUMENTARY STAMP TAX; INCOME TAX; Lease Purchase Agreement Subject to DST, Ordinary Asset Sold Subject to CWT 04/07/99 Total Persons Care Foundation, Inc. c/o Ramon F. Garcia & Company
053-99 INCOME TAX; Tax-free Exchange for Shares of Stock 04/19/99 Sun Life Assurance Company of Canada c/o SGV & Company
054-99 INCOME TAX; Abandonment Losses 04/19/99 Coplex Energy Corporation
055-99 INCOME TAX; Meaning of Fringe Benefits 04/23/99 ARB Power Inc.
058-99 INCOME TAX; DST; Issuance of Additional Shares of Stock 04/27/99 KSA Realty Corporation c/o SGV & Company
061-99 INCOME TAX; Overtime Meal Allowance 05/05/99 Petron Corporation
062-99 INCOME TAX; Exemption of PHIC 05/05/99 Philippine Health Insurance Corporation
064-99 INCOME TAX; Interest income from foreign currency deposits 05/07/99 Philippine National Bank
065-99 INCOME TAX; Exemption of a non-stock, non-profit educational institution 05/13/99 Blessed Christ Child Montessori Foundation
066-99 INCOME TAX; Local Compensation of a Jewelry Consultant 05/13/99 Axel Pfeiffer
067-99 INCOME TAX; Documentary Stamp Tax; Exemption of Garments and Textile Export Board (GTEB) 05/13/99 Department of Trade and Industry
069-99 INCOME TAX; Documentary Stamp Tax; Exemption of Rural Banks 05/18/99 Rural Bank of Alabang c/o Lim Duran and Associates
071-99 INCOME TAX; Sale of Condominium Units 05/25/99 Hooven Philippines, Inc.
077-99 INCOME TAX; Exemption of Home Insurance and Guaranty Corporation 06/16/99 Bellestar B Homeowners Assn.
079-99 INCOME TAX; Ordinary and Necessary Expenses 06/22/99 Punong Bayan & Araullo
080-99 INCOME TAX; Single and Isolated Sale of Property 06/22/99 De Guzman & Celis Law Offices
089-99 INCOME TAX; Separation of Employee due to Redundancy 07/06/99 Sanidad Abaya Viterbo Enriquez & Tan Law Firm
092-99 CORPORATE INCOME TAX; Expanded Withholding Tax 07/08/99 Fundamental Development Corp.
096-99 INCOME TAX; Withholding Tax on Wages 07/08/99 Mario C. Del Mundo
100-99 INCOME TAX; Permanent Establishment 07/09/99 C & E Corporation
101-99 INCOME TAX; Interest Income from Bank Deposits of Personnel of United Nations residing in the Philippines 07/09/99 PNB
112-99 INCOME TAX; Accounting Period 07/29/99 Primetorn Property Group, Inc.
117-99 INCOME TAX; VAT; Sale of Electricity 08/10/99 Castro Cadiz & Carag Law Offices
121-99 INCOME TAX; Interest Income of Senior Citizen 08/11/99 Rizal Commercial Banking Corporation
128-99 INCOME TAX 08/18/99 Dela Salle University
134-99 INCOME TAX; Cash and/or Property Dividends 08/25/99 MERALCO
137-99 INCOME TAX; NOLCO; Minimum Corporate Income Tax (MCIT) 08/31/99 Romulo Mabanta Buenaventura Sayoc & Delos Angeles
140-99 INCOME TAX; VAT 09/09/99 Filipinas Orient Airways
142-99 INCOME TAX; Payment of Separation Assistance Plan Under R.A. 8291 09/13/99 Gilda P. Bengson
145-99 CORPORATE INCOME TAX; Interest on Zero Coupon Peso Loan 09/14/99 Bureau of Treasury
166-99 INCOME TAX; Interest Income Investments on Long-term Debt Securities 10/25/99 Aegon Life Insurance (Phils.), Inc.
189-99 INCOME TAX; Fringe Benefits 11/29/99 DLSU Faculty Asso., Inc.
190-99 INCOME TAX; Cash and/or Property Dividend 11/29/99 Romulo Mabanta Buenaventura Sayoc & De Los Angeles
191-99 INCOME TAX; Intercorporate Advances 12/03/99 Mrs Emilia Vidnes-Balaoing
202-99 INCOME TAX; VAT; Tax-free Exchange of Assignment of Investment in T-Bills 12/16/99 Sycip, Gorres, Velayo and Co.
203-99 INCOME TAX; Cash and Property Dividends 12/16/99 Sycip, Gorres, Velayo and Co.
208-99 INCOME TAX; Fringe Benefits 12/28/99 Toyota Autoparts Philippines, Inc.

Percentage Tax [return to top]

No. Subject Date Addressee
120-99 PERCENTAGE TAX 08/11/99 Alakor Corporation
136-99 PERCENTAGE TAX 08/30/99 Sycip Salazar Hernandez & Gatmaitan

Value Added Tax [return to top]

No. Subject Date Addressee
005-99 VAT; Sale of Housing Units Valued at P1,000,000.00 01/18/99 Laguna Properties Holdings, Incorporated
006-99 VAT; importation of Passenger or Cargo Vessel 01/18/99 Clean and Green Foundation
014-99 VAT; Local Purchases of Goods and Properties by PNRC 02/01/99 Philippine National Red Cross
022-99 VAT; Processing of Meat 02/25/99 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 03/10/99 Aboitiz Air Transport Corporation c/o Balmeo Bautista & Penasales Law Offices
032-99 VAT; Donation of Farm Equipment and Printed Religious Materials 03/23/99 Philippine Firelight Youth Society for Rural Restoration Multipurpose Cooperative, Inc.
033-99 VAT; Income Tax; Lease of Office Space Located Outside PEZA 03/23/99 Liaison Office Space & Exacts House
037-99 VAT; Gross Receipts of MWSS from Connection Fees 03/29/99 MWSS
038-99 VAT; Remittance of Royalties 03/30/99 Technol Eight Philippines
044-99 VAT; Non-Technical Day to Day, Administration Services 03/30/99 Kuehne & Nagel Philippines, Inc.
047-99 VAT; Tax Exemption of ICLARM does not not Extend to Indirect Taxes 04/13/99 Nissan Southwood
057-99 VAT; Transaction "deemed sale" 04/27/99 Corporate Affairs & Tax Specialists, Inc.
060-99 VAT; Payment of Service Fees in Foreign Currency 05/03/99 Software Ventures International
072-99 VAT; Excise Tax; Importation of PVD Iodized Salt 05/24/99 Sytengco Enterprises Corporation
074-99 VAT; Sale of Automobiles to PEZA, SBMA and other Ecozone Registered Enterprises 06/04/99 Honda Cars Alabang
081-99 VAT; Input Taxes 06/22/99 Ayala Avenue Condominium Corp.
085-99 VAT; Definition of Gross Receipts 06/29/99 Balmeo Bautista & Peñasales Law Offices
087-99 VAT; Exemption of Cooperatives 07/01/99 Central Azucarera Don Pedro
094-99 VAT; Documentary Stamp Tax; Excess Baggage 07/08/99 Times Transportation Co., Inc.
098-99 VAT Registration; Exemption of Senior Citizen 07/08/99 Jaime Triunfante
106-99 VAT; ZERO-RATING 07/15/99 SVI Global Services Corp.
140-99 INCOME TAX; VAT 09/09/99 Filipinas Orient Airways
141-99 VAT; DETERMINATION OF THE TAX 09/13/99 Andres L. Dy Jr.-Bureau of Customs
151-99 VAT; Dressing of Chicken for a Fee 10/05/99 Atty. Edwin Marcos ( Vitarich Corp.)
159-99 VAT; Input Taxes Generated from Purchase of Goods 10/14/99 Diaz Murillo Dalupan
162-99 VAT & ADVALOREM TAX 10/15/99 World Bank
175-99 VAT; Donated Religious Articles/Statues from Italy 11/12/99 Hon. Ma. Eleanor F. Dela Cruz
181-99 VAT; DOCUMENTARY STAMP TAX; Invoice or Receipt need not show VAT 11/24/99 Distinction Properties Development Constructions, Inc
187-99 VAT; Exemption of World Bank on Local Purchase of Goods 11/29/99 World Bank
200-99 VAT; Intended Transfer of Assets 12/13/99 Sycip, Gorres, Velayo and Co.
202-99 INCOME TAX; VAT; Tax-free Exchange of Assignment of Investment in T-Bills 12/16/99 Sycip, Gorres, Velayo and Co.
206-99 VAT; Documentary Stamp Tax; Transfer of Membership Certificates 12/28/99 Fantasy World Theme Parks Amusement & Recreation Club, Inc.
207-99 VAT; Definition of Gross Income 12/28/99 Dae Kyung Philippines Co., Inc.
209-99 VAT; Merchant Service Fee 12/28/99 SGV and Co. (Pilipinas Shell Petroleum Corp., Inc.)

Withholding Tax [return to top]

No. Subject Date Addressee
011-99 CREDITABLE WITHHOLDING TAX; Sale of Capital or Ordinary Asset 01/22/99 Celia C. King
019-99 CREDITABLE WITHHOLDING; Seller not Registered with HLURB 02/19/99 Napoleon Rama
024-99 CREDITABLE WITHHOLDING TAX; Specialty Contractor 02/25/99 Abueva Sculptures
059-99 CREDITABLE WITHHOLDING TAX; Meaning of the term "Habitually Engaged in the Real Estate Business" 04/30/99 ACL Development Corporation
084-99 CREDITABLE WITHHOLDING TAX; Losses during the immediately preceding two (2) years 06/22/99 Isuzu Automotive Dealership, Inc.
086-99 CREDITABLE WITHHOLDING TAX; Leasing of Motor Vehicle 07/01/99 Yep Rent a Car
092-99 CORPORATE INCOME TAX; EXPANDED WITHHOLDING TAX 07/08/99 Fundamental Development Corp.
096-99 INCOME TAX; Withholding Tax on Wages 07/08/99 Mario C. Del Mundo
099-99 CREDITABLE WITHHOLDING TAX; Income Payments made to National Government 07/09/99 Guillermo R. Guce
103-99 FINAL WITHHOLDING TAX; Income derived by FCDU or OBU from Foreign Currency Transaction 07/13/99 ADB
143-99 CREDITABLE WITHHOLDING TAX; Meaning of "Habitually Engaged in Real Estate Business" 09/14/99 Solidbank
156-99 CREDITABLE WITHHOLDING TAX; Professional Fees of Physician 10/07/99 Tan & Buenaventura
161-99 WITHHOLDING TAX ON COMPENSATION; When to File BIR Form 1604 10/15/99 Phil. Council for NGO Certification
164-99 EXPANDED WITHHOLDING TAX;Manufacturing and Repacking Services 10/20/99 Balmeo Bautista & Peñasales Law Office
173-99 CREDITABLE WITHHOLDING TAX; Presentation of CAR before Motor Vehicle can be registered no longer required 11/05/99 Beverly Siagan - Milo
182-99 CREDITABLE WITHHOLDING TAX; Deferred-payment sale not on Installment Plan 11/24/99 JP Properties and Ventures Corp.
198-99 WITHHOLDING TAX ; Definition of International organization 12/10/99 Helen Keller International, Inc.

Others [return to top]

No. Subject Date Addressee
111-99 ABATEMENT OF PENALTIES 07/22/99 Hon. Natalio F. Beltran III
129-99 ABATEMENT OF PENALTY 08/20/99 Domingo Y Acenas
170-99 AD VALOREM TAX; Pick-up Type Vehicles with Seating Capacity of more than ten (10) 10/26/99 World Star Phils., Inc.
157-99 AD VALOREM TAX 10/07/99 Mr. Achok Ramnani
144-99 ADDITIONAL COMPENSATION ALLOWANCE (ACA) 09/14/99 Mr. Danilo C. Furia
179-99 ADDITIONAL COMPENSATION ALLOWANCE (ACA); Taxability 11/22/99 Mr. Danilo C. Furia
050-99 AUTHORITY OF CIR TO COMPROMISE 04/14/99 Development Bank of the Philippines
213-99 AUTHORITY OF THE COMISSIONER TO PRESCRIBE PROPERTY VALUES 12/28/99 Bacolod Waterfront Development Corproration
212-99 AUTHORITY OF THE COMMISSIONER TO PRESCRIBE REAL PROPERTY VALUES 12/28/99 Belinda Ong, Helen Edith Tan, and Bacolod Real Estate Development Corporation
017-99 AUTHORITY TO ADMINISTER OATHS 02/05/99 Sterling Tobacco Corporation
046-99 AUTHORITY TO PRINT RECEIPTS 04/07/99 Manila Electric Company
172-99 BASES CONVERSION DEVELOPMENT ACT; Foreign Suppliers Participating in the JIT Program 11/05/99 SBDMC
174-99 COMPUTATION OF BOOK VALUE PER SHARES OF STOCK 11/17/99 Chan Robles & Associates Law Firm
196-99 DONEE INSTITUTION; Accreditation 12/09/99 Confederation of Government Employees Organization Inc. (COGEO)
155-99 EXEMPTION FROM TAX OF A REGISTERED INVENTOR OF HOUSEHOLD PESTICIDE 10/07/99 Gonzalo O. Catan Jr.
158-99 EXEMPTION FROM TAX OF INVENTOR OF BULLET MAGAZINE 10/08/99 Wencito F. Yap
184-99 EXEMPTION OF RURAL BANKS FROM PAYMENT OF ALL TAXES 11/24/99 Central Equity Rural Bank, Inc.
110-99 FRANCHISE TAX; Exemption of Cebu Air, Inc. 07/20/99 Romulo Mabanta Buenaventura Sayoc & Delos Angeles
076-99 FRINGE BENEFITS TAX; Car Plans to Managers and Executives 06/16/99 Bush Boake Allen Phils., Inc.
041-99 INVENTORIES; Average Cost or Weighted Average Method 03/30/99 Orion-Squire Capital, Inc. c/o Punongbayan & Araullo
035-99 IPO TAX; Demutualization; Listing of Shares 03/25/99 Sun Life Assurance Company
133-99 ISSUANCE OF RECEIPTS 08/24/99 National Panasonic Sales Phils.
003-99 ISSUANCE OF RECEIPTS; Banks & Financial Institutions- not Exempt 01/12/99 Davao Press Club c/o Philippine News Agency
199-99 OPTIONAL RETIREMENT under P.D. 1146; Benefits paid by GSIS 12/10/99 Ms. Estelita V. Datu
204-99 OVERSEAS COMMUNICATION TAX 12/27/99 PLDT
149-99 R.A. No. 7227 09/17/99 PNB
049-99 R.A. No. 7916; Businesses Operating within the ECOZONE 04/13/99 Ernest H. Weigel Jr.
180-99 RECKONING OF DATE OF SALE FOR PURPOSES OF TAXATION 11/24/99 Quezon City Development & Financing Corp.
178-99 RESUMPTION OF PAYMENT OF SALARIES 11/17/99 Ms. Myrna E. Sobremonte
197-99 RETIREMENT LAW; Gratuity and Terminal Leave Benefits 12/10/99