Bureau of Internal Revenue
Republic of the Philippines

Issuances

Revenue
Regulations
• 2004
• 2003
• 2002
• 2001
• 2000
• 1999
• 1998
Revenue
Memorandum
Orders
• 2004
• 2003
• 2002
• 2001
• 2000
• 1999
• 1998
Revenue
Memorandum Rulings
• 2002
• 2001
Revenue Memorandum Circulars
• 2004
• 2003
   
Revenue Bulletins
• 2003


Rulings

• 2004
• 2003
• 2002
• 2001
• 2000
• 1999
• 1998

 

 

 

 

 

Index of 2003 BIR RULINGS

Capital Gains Tax

Documentary Stamp Tax

Donor's Tax

Estate Tax

Excise Tax

 

Income Tax

Value Added Tax

Withholding Tax

Percentage Tax

Others

 

 

Capital Gains Tax [return to top]

Number Subject Date Addressee
014-2003
CAPITAL GAINS TAX; taxability of sale of capital asset
Full Text
10/28/2003 Wendell Holdings Co., 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.
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.

Documentary Stamp Tax [return to top]

Number Subject Date Addressee
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
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.

Donor's Tax [return to top]

Number Subject Date Addressee
       

Estate Tax [return to top]

Number Subject Date 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

Excise Tax [return to top]

Number Subject Date
Addressee
       

Income Tax [return to top]

Number Subject Date
Addressee
002-2003 INCOME TAX; exemption from payment of Income Tax pursuant to "Home Guaranty Corporation Act of 2000"
Full Text
2/12/03
 Castillo Laman Tan Pantaleon & San Jose
005-2003
 INCOME TAX; deductibility of donations made to government priority programs
Full Text
7/2/2003
 Philippine Health Insurance Corporation
012-2003 INCOME TAX; taxability of revenues from sources within the customs territory
Full Text
10/13/2003
 UPS International, Inc.
013-2003 INCOME TAX; WITHHOLDING TAX; taxation of regular employees assigned abroad
Full Text
10/13/2003
 DCCD Engineering Corporation

Percentage Tax [return to top]

Number Subject Date
Addressee
       

 


Value Added Tax [return to top]

Number Subject Date
Addressee
       

Withholding Tax [return to top]

Number Subject Date Addressee
006-2003
 CREDITABLE WITHHOLDING TAX; professional fees of specialty contractor
Full Text
8/15/2003
 Punongbayan and Araullo
007-2003
 CREDITABLE WITHHOLDING TAX; taxation of transactions of corporations habitually engaged in real estate business
Full Text
9/2/2003
 Household Development Corporation
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.
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.
013-2003 INCOME TAX; WITHHOLDING TAX; taxation of regular employees assigned abroad
Full Text
10/13/2003
 DCCD Engineering Corporation
016-2003 WITHHOLDING TAX; non-remittance of withholding tax
Full Text
11/24/2003
 Hon. Jose L. Atienza, Jr.
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

Others [return to top]

Number Subject Date
Addressee
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
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
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.)
011-2003 Taxability of entities operating within the Clark Special Economic Zone
Full Text
9/19/2003
 SGV and Co.