Bureau of Internal Revenue
Republic of the Philippines

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Index of 2000 BIR RULINGS

Capital Gains Tax

Documentary Stamp Tax

Donor's Tax

Estate Tax

Excise Tax

 

Income Tax

Value Added Tax

Withholding Tax

Others

 

 


Capital Gains Tax [return to top]

Number Subject Date Addressee
031-2000
CAPITAL GAINS TAX; Exemption of Transactions from Taxes and Fees Under RA 6657(Comprehensive Agrarian Reform Law of 1988)
8/22/00
Department of Agrarian Reform
036-2000
CAPITAL GAINS TAX; DOCUMENTARY STAMP TAX; Tax base to be used in the computation
9/11/00
Mr. Henry lee chuy
038-2000
CAPITAL GAINS TAX; DOCUMENTARY STAMP TAX; Validity of Agreement Whereby Buyers Assumed Payment of Taxes
9/11/00
Ms. Teresita Santo et., al
068-2000
CAPITAL GAINS TAX; Reconveyance of Property
12/14/00
Citizens Development, Inc.

Documentary Stamp Tax [return to top]

Number Subject Date Addressee
007-2000
DOCUMENTARY STAMP TAX; Exemption of CSEZ Registered Enterprise
1/5/00
SGV & Co.
027-2000
INCOME TAX; DOCUMENTARY STAMP TAX; VAT
6/28/00
Tan Concepcion and Bawagan Law Offices
036-2000
CAPITAL GAINS TAX; DOCUMENTARY STAMP TAX; Tax base to be used in the computation
9/11/00
Mr. Henry lee chuy
038-2000
CAPITAL GAINS TAX; DOCUMENTARY STAMP TAX; Validity of Agreement Whereby Buyers Assumed Payment of Taxes
9/11/00
Ms. Teresita Santo et., al
049-2000
DOCUMENTARY STAMP TAX; Deferment of Payment
10/23/00
Mr. Roberto B. Tan

Donor's Tax [return to top]

Number Subject Date Addressee
022-2000
VAT; DONOR'S TAX; Exemption of Donated Index Everest Braille of the Republic of Sweden to the Phil. Blind Union
4/6/00
Office of the President of the Philippines National Anti-Poverty Commission

Estate Tax [return to top]

Number Subject Date Addressee
010-200
ESTATE TAX; Family Home
1/5/00
Mr. Luiz Catriz Taa
019-2000
ESTATE TAX; Extension of Time to File Return
3/11/00
Ponce Enrile Reyes and Manalantas Law Offices
020-2000
ESTATE TAX; Extension of Time to File Return
3/28/00
Mr. Enrique B. Leviste
072-2000
ESTATE TAX; Extension of Time to Pay
12/18/00
Mrs. Madonna O. Rivera

Excise Tax [return to top]

Number Subject Date
Addressee
002-2000
EXCISE TAX; Commingling of Tax-Paid Unleaded Gasoline with Leaded Gasoline
1/4/00
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)
1/7/00
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
1/7/00
Air Philippines Corporation
040-2000
EXCISE TAX; VAT; Exemption of Imported Denatured Alcohol
9/13/00
ALTO Chemicals
043-2000
EXCISE TAX; Green Cross Baby Cologne Classified as Toilet Waters
9/15/00
Kapunan Imperial Panaguiton and Bongolan Law Offices

Income Tax [return to top]

Number Subject Date
Addressee
004-2000
INCOME TAX; Fringe Benefits Received by Employees in Special Economic Zones
1/5/00
United Coconut Chemical, Inc. (Cocochem)
005-2000
INCOME TAX; Filing and Payment of Capital Gains Tax Returns
1/5/00
Filinvest Land, Inc.
006-2000
INCOME TAX; Interest Paid or Incurred Within Taxable Year
1/5/00
Philippine National Bank
008-2000
INCOME TAX; Intercorporate Dividends
1/5/00
SGS Philippines, Inc.
009-2000
INCOME TAX; Fringe Benefits Granted to Salesman and Marketing Executives
1/5/00
Santos Tardecilla Verdolaga & Co.
011-2000
INCOME TAX; Individual Receiving a Combination of Compensation and Businesses/Professional Income
1/5/00
Mr. Pepito A. Gonzales
016-2000
INCOME TAX; Exemption from Withholding Tax of Bonds with Maturity Period of More Than 5 Years
1/17/00
Mdm. Leonor Magtulis Briones
017-2000
INCOME TAX; Income Derived in the Philippines by Foreign Corporation Not Engaged in Trade or Business in the Phil.
1/17/00
Standard Charter Equator
018-2000
INCOME TAX; Exemption of National Power Corporation
1/20/00
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
5/24/00
SGV and 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
6/13/00
Atty. Samuel D. Estimo
027-2000
INCOME TAX; DOCUMENTARY STAMP TAX; VAT
6/28/00
Tan Concepcion and Bawagan Law Offices
029-2000
INCOME TAX; CREDITABLE WITHHOLDING TAX
7/31/00
Chato Eleazar Liboro and Santos
030-2000
INCOME TAX; Tax-Free Merger Under Certain Condition
8/10/00
SGV and Co.
033-2000
INCOME TAX; Overseas Contract Worker
9/5/00
Technoserve International Company, Incorporation
041-2000
MINIMUM CORPORATE INCOME TAX; Liability of GOCCs from Payment
9/15/00
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
9/26/00
Civil Service Commission
046-2000
INCOME TAX; Exemption of U.P. as a Non-Stock, Non-Profit Educational Institution
9/26/00
UP
050-2000
INCOME TAX; Deadline for Filing Self-Employed
10/30/00
Domingo C. Salita
051-2000
INCOME TAX; Exemption of Retirement Benefits Under RA 4917
10/30/00
Far East Bank and Trust Company
052-2000
INCOME TAX; Retirement Benefits
10/30/00
Far East Bank and Trust Company
059-2000
INCOME TAX; GSIS; SSS; Medicare & Pagibig Contributions
11/8/00
Mr. Neptali C. Tanon
064-2000
INCOME TAX; Granting ITH by BOI
11/27/00
Anti-Graft League of the Philippines
066-2000
INCOME TAX; FINAL WITHHOLDING TAX; Senior Citizen
11/27/00
Mr. Faustino D. Almeda
067-2000
INCOME TAX; Separation Pay Due to Illness
11/7/00
Atty. Arthur Lluch Padilla
069-2000
INCOME TAX; Tax Exemption of Investors
12/14/00
Philippine National Oil Company

Value Added Tax [return to top]

Number Subject Date
Addressee
021-2000
VAT; Exemption of Imported Defense Equipment/System Intended for Viewing and Display
3/28/00
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
4/6/00
Office of the President of the Philippines National Anti-Poverty Commission
025-2000
VAT; Importation of Century Eggs
5/25/00
Metro Subic Mfg., Inc.
028-2000
VAT; Dressing of Live Chicken for a Fee
7/28/00
Vitarich Corporation
032-2000
MINERAL TAX; VAT; Marbleized Limestone
9/1/00
Teresa Marble Corporation
040-2000
EXCISE TAX; VAT; Exemption of Imported Denatured Alcohol
9/13/00
ALTO Chemicals
044-2000
VAT; Lending Investor Not Considered as Non-Bank Financial Intermediary
9/15/00
SC Lending Corporation
048-2000
VAT; Exemption of Air Phil. Corp. on Importation of Petroleum Products
10/23/00
Air Philippines Corporation
053-2000
VAT; Exemption of Regional or Area Headquarters of Multi-National Companies
10/30/00
Primesoft Marketing Limited
054-2000
VAT; Importation by Non-Stock, Non-Profit Donee Institution
10/30/00
Asosasyon ng Musikong Pilipino Foundation, Inc.
058-2000
VAT; Lease of Residential Units Not Exceeding P 8,000.00
11/8/00
Mr. Emmanuel A. Cevidoza
060-2000
VAT; Registration of Local Government Units
11/8/00
Office of the Mayor- San Pedro Laguna
061-2000
VAT; Input Taxes to be Supported by Invoice or Receipt
11/8/00
Banigued & Banigued Attorneys at Law
070-2000
VAT; International Agreements to which the Phil. is a Signatory
12/14/00
Hon. Ernie D. Clarete
073-2000
VAT; Exemption of Owners of Motorized Tricycle with Gross Sales Not Exceeding P 100,000.00
12/22/00
Atty. Arnaldo M. Tejada
074-2000
VAT; Sale to BOI-Registered Supplies; Implications
12/22/00
Punungbayan & Araullo

Withholding Tax [return to top]

Number Subject Date 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
6/13/00
Atty. Samuel D. Estimo
029-2000
INCOME TAX; CREDITABLE WITHHOLDING TAX
7/31/00
Chato Eleazar Liboro and Santos
034-2000
WITHHOLDING TAX; Remittance of Creditable Withholding Tax
9/5/00
Punongbayan and Araullo
042-2000
FINAL WITHHOLDING TAX; Exemption of Interest in One Derived by PERAA Retirement Plan from Depository Bank
9/15/00
Private Education Retirement Annuity Association
057-2000
FINAL WITHHOLDING TAX; Royalties
11/7/00
SGV & Co.
063-2000
FINAL WITHHOLDING TAX
11/20/00
Rizal Commercial Banking Corporation
065-2000
WITHHOLDING TAX
11/27/00
Office for Southern Cultural Committee
066-2000
INCOME TAX; FINAL WITHHOLDING TAX; Senior Citizen
11/27/00
Mr. Faustino D. Almeda

Others [return to top]

Number Subject Date
Addressee
001-2000
Disposition of Obsolete and Unused BIR Forms
1/3/00
Pilipinas Shell Petroleum Corporation
003-2000
Methods of Accounting
1/5/00
Punongbayan and Araullo
012-2000
Authority of the Commissioner to Prescribe Real Property Values
1/7/00
Ungco and Ungco
014-2000
Backwages
1/7/00
National Food Authority
023-2000
RA No. 7227; Proclamation No. 216; Exemption of Poro Point Special Economic Freeport Zone (PPSEFZ)
5/18/00
John Hay Poro Point Development Corporation
032-2000
MINERAL TAX; VAT; Marbleized Limestone
9/1/00
Teresa Marble Corporation
035-2000
Issuance of Receipts
9/5/00
Boehringer Ingelheim
037-2000
Surcharge; Waiver Due to Justifiable Reasons
9/11/00
Loxon Philippines, Incorporation
039-2000
Denial of Request for Waiver of Surcharges and Penalties
9/11/00
Boart Longyear Incorporation
047-2000
Waiver of Surcharge
9/26/00
Ambassador Bienvenido A. Tan Jr.
055-2000
Surcharge
10/30/00
Coats Thread Philippines
056-2000
Bookkeeping Regulations
10/30/00
Norberto N. Go-Soco
062-2000
RA 6975 "The DILG Act of 1990"
11/20/00
Bureau of Jail Management & Penalogy
071-2000
Informer's Reward; Entitlement
12/18/00
Ms. Sonia T. De Vera
075-2000
Zonal Valuation
12/28/00
Phinma Property Holding Corporation

DIGEST OF 2000 BIR RULINGS

Download Rulings 2000 Digest in PDF format