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 2004 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
       

Documentary Stamp Tax [return to top]

Number Subject Date Addressee
       

Donor's Tax [return to top]

Number Subject Date Addressee
       

Estate Tax [return to top]

Number Subject Date Addressee
       

Excise Tax [return to top]

Number Subject Date
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
1/12/04
 Caltex (Philippines) Inc.
005-2004
 EXCISE TAX; taxability of mineral products that underwent a simple treatment process. Full Text
5/3/2004
Sytengco Enterprises Corporation

Income Tax [return to top]

Number Subject Date
Addressee
002-2004
INCOME TAX; taxability of income of non-resident foreign corporations domiciled in non-treaty countries Full Text
1/12/04
Sycip Gorres Velayo & Co.
003-2004
INCOME TAX; taxability of amount received by an employee separated involuntarily from the service
Full Text
1/19/04
Mr. Constantino U. Uclusin
004-2004
INCOME TAX; taxability of service fees derived during the transition period
Full Text
2/11/2004
 Sycip Gorres Velayo & Co.

Percentage Tax [return to top]

Number Subject Date
Addressee
       

 


Value Added Tax [return to top]

Number Subject Date
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.

Withholding Tax [return to top]

Number Subject Date Addressee
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
1/19/04
 Mr. Constantino U. Uclusin
004-2004
EXPANDED/CREDITABLE WITHHOLDING TAX; taxability of service fees derived during the transition period. Full Text
2/11/2004
 Sycip Gorres Velayo & Co.

Others [return to top]

Number Subject Date
Addressee