|
No. of Issuance
|
Subject Matter
|
Date of Issue
|
Addressee
|
|
179-98
|
CAPITAL GAINS TAX; Transfer of real property without monetary consideration
|
December 28, 1998
|
Carlos N. Arce
|
|
177-98
|
CAPITAL GAINS TAX; DOCUMENTARY STAMP TAX; Foreclosure of properties under CARP
|
December 24, 1998
|
Department of Agrarian Reform
|
|
170-98
|
CAPITAL GAINS TAX; Meaning of "demutualization"
|
December 2, 1998
|
Manulife Financial
|
|
167-98
|
CAPITAL GAINS TAX; TRU
|
November 20, 1998
|
The Lawyers Group
|
|
156-98
|
CAPITAL GAINS TAX; Gains realized on the transfer of 1/3 shareholders in exchange for real property
|
November 9, 1998
|
Atty. Mildred Aguilar Pfleider
|
|
150-98
|
CAPITAL GAINS TAX; Transfer of a "road lot" to an affiliate
|
October 19, 1998
|
Boniqued & Bomiqued
|
|
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CAPITAL GAINS TAX; Capital Gains Tax paid on a sale of real property which transaction was rescinded may be credited as payment from new Deed of Sale to be executed by some parties
|
October 16, 1998
|
Ongkiko Kalaw, Manhit and Acordia Law Offices
|
|
146-98
|
CAPITAL GAINS TAX; Sale of shares of stock not traded in local exchange
|
October 14, 1998
|
Ongkiko Kalaw, Manhit and Acordia Law Offices
|
|
141-98
|
CAPITAL GAINS TAX; EXPANDED WITHHOLDING TAX
|
September 29, 1998
|
Reyno Tium Domingo and Santos
|
|
133-98
|
CAPITAL GAINS TAX; Capital Assets
|
September 15, 1998
|
Security Trading Corp.
|
|
118-98
|
CAPITAL GAINS TAX; Sheriff's Certificate of sale
|
August 6, 1998
|
Bartolome B. Lapus
|
|
114-98
|
CAPITAL GAINS TAX; Sale of Principal Residence
|
July 27, 1998
|
Stewart C. Cacho
|
|
111-98
|
CAPITAL GAINS TAX; Sale of principal residence
|
July 8, 1998
|
Conrado C. Ramos
|
|
108-98
|
CAPITAL GAINS TAX; DOCUMENTARY STAMP TAX; Transfer without consideration
|
June 29, 1998
|
G-P and Company
|
|
103-98
|
CAPITAL GAINS TAX; Definition of capital assets; Exemption of ROPOA
|
June 29, 1998
|
Philippine National Bank
|
|
102-98
|
CAPITAL GAINS TAX; Foreclosure sale
|
June 29, 1998
|
Maceda Olalia Ortiz Ortega-Pollisco & Pollisco
|
|
097-98
|
CAPITAL GAINS TAX; Sale of Principal Residence
|
June 24, 1998
|
Marcelo C. De Guzman
|
|
096-98
|
CAPITAL GAINS TAX; DOCUMENTARY STAMP TAX; Buy-back/reconveyance of properties
|
June 23, 1998
|
Borland Development Corporation
|
|
067-98
|
CAPITAL GAINS TAX; Exemption by virtue of DARAB decision
|
May 21, 1998
|
Gloria Soloman
|
|
054-98
|
CAPITAL GAINS TAX
|
May 21, 1998
|
Salvador S. Laguda
|
|
047-98
|
CAPITAL GAINS TAX; Deed of sale executed and notarized on March 27, 1979
|
April 14, 1998
|
Anflo Management & Investment Corp. C/o SGV and Company
|
|
042-98
|
CAPITAL GAINS TAX; sale of parcel of land by SSS
|
April 14, 1998
|
Everando B. Medina
|
|
028-98
|
CAPITAL GAINS TAX; DOCUMENTARY STAMP TAX; Sale of townhouse unit covered by TCT
|
March 6, 1998
|
Raya, Fe R.
|
|
021-98
|
CAPITAL GAINS TAX; Transfer of land without consideration by trustee to trustor
|
February 19, 1998
|
Padilla, Mariano B.
|
|
020-98
|
CAPITAL GAINS TAX; DOCUMENTARY STAMP TAX
|
February 18, 1998
|
Atty. Braullo R. Taninsin
|
|
013-98
|
CAPITAL GAINS TAX
|
February 5, 1998
|
Marcopper Mining Corporation c/o King Capuchino Tan & Associates
|
|
007-98
|
CAPITAL GAINS TAX; Payment can be made by either party under exceptional circumstances
|
February 4, 1998
|
Primetown Property Group, Inc.
|
Documentary Stamp Tax [return to index]
|
No. of Issuance
|
Subject Matter
|
Date of Issue
|
Addressee
|
|
177-98
|
CAPITAL GAINS TAX; DOCUMENTARY STAMP TAX; Foreclosure of properties under CARP
|
December 24, 1998
|
Department of Agrarian Reform
|
|
169-98
|
ESTATE TAX; DOCUMENTARY STAMP TAX
|
November 25, 1998
|
Padilla Law Offices
|
|
168-98
|
PERCENTAGE TAX; DOCUMENTARY STAMP TAX; Securities Borrowing and Lending (SBL) transactions
|
November 20, 1998
|
Phil. Stock Exchange Inc.
|
|
158-98
|
DOCUMENTARY STAMP TAX; Conversion of preferred shares to common shares
|
November 10, 1998
|
Metro Pacific Corporation
|
|
157-98
|
DOCUMENTARY STAMP TAX; Sale of shares of stocks and real property to Thrift Banks
|
November 9, 1998
|
Capitol Development Bank
|
|
137-98
|
DOCUMENTARY STAMP TAX; Voting Trust Agreement exempt
|
September 24, 1998
|
Chaves Laureta & Asso. Law Offices
|
|
124-98
|
DOCUMENTARY STAMP TAX; Exemption of rural banks on original issuances of shares of stocks
|
August 31, 1998
|
First Coconut Rural Bank Inc.
|
|
117-98
|
FINAL TAX; DOCUMENTARY STAMP TAX; Meaning of the terms "lending investor", "similar arrangements", "lending or gross lending activities", "Inter-office memo"
|
July 30, 1998
|
ASB Realty Corporation
|
|
115-98
|
PERCENTAGE TAX; DOCUMENTARY STAMP TAX; Gains from transfer of receivables
|
July 28, 1998
|
Castro Cadiz & Carag
|
|
108-98
|
CAPITAL GAINS TAX; DOCUMENTARY STAMP TAX; Transfer without consideration
|
June 29, 1998
|
G-P and Company
|
|
096-98
|
CAPITAL GAINS TAX; DOCUMENTARY STAMP TAX; Buy-back/reconveyance of properties
|
June 23, 1998
|
Borland Development Corporation
|
|
088-98
|
DOCUMENTARY STAMP TAX; Metering Machines
|
June 10, 1998
|
International Exchange Bank
|
|
086-98
|
DOCUMENTARY STAMP TAX; RMO 8-98
|
June 3, 1998
|
Jacinto & Jacinto, CPAs
|
|
082-98
|
EXPANDED WITHHOLDING TAX; DOCUMENTARY STAMP TAX; Valuation of Townhouses
|
May 28, 1998
|
Yin Enterprise & Development Corporaton
|
|
075-98
|
FINAL WITHHOLDING TAX; DOCUMENTARY STAMP TAX; Gains/losses on SWAP of shares
|
May 27, 1998
|
M&M Holdings Corporation c/o Castro Cadiz & Carag
|
|
071-98
|
INCOME TAX; VAT; DOCUMENTARY STAMP TAX; Exemption of NHA by virtue of RA 7279
|
May 25, 1998
|
National Housing Authority
|
|
052-98
|
DOCUMENTARY STAMP TAX; Notes to be issued qualify as public issue of bonds indebtedness
|
May 5, 1998
|
Quiason Makalintal Barot, Torres and Ibarra
|
|
028-98
|
CAPITAL GAINS TAX; DOCUMENTARY STAMP TAX; Sale of townhouse unit covered by TCT
|
March 6, 1998
|
Raya, Fe R.
|
|
020-98
|
CAPITAL GAINS TAX; DOCUMENTARY STAMP TAX
|
February 18, 1998
|
Atty. Braulio R.G. Taninsin
|
|
005-98
|
DOCUMENTARY STAMP TAX; Installment payment of DST
|
February 4, 1998
|
Shoemart, Incorporated
|
|
003-98
|
DOCUMENTARY STAMP TAX
|
January 16, 1998
|
Philippine Deposit Insurance Corporation
|
Donor's Tax [return to index]
|
No. of Issuance
|
Subject Matter
|
Date of Issue
|
Addressee
|
|
171-98
|
DONOR'S TAX; Lot awarded to National Children Hospital by virtue of Proclamation No. 439
|
December 2, 1998
|
National Children's Hospital
|
|
100-98
|
DONOR'S TAX; CARL; Exemption of displaced farmers/tenants
|
June 29, 1998
|
Angelita L. Amosco
|
|
081-98
|
DONOR'S TAX; Donation Mortis Causa
|
May 28, 1998
|
Carino, Amalia Yvonne
|
|
061-98
|
DONOR'S TAX; Exemption of DAR on donation of a parcels of land
|
May 21, 1998
|
Department of Agrarian Reform
|
|
044-98
|
DONOR'S TAX; Zonal values of real properties
|
April 14, 1998
|
Sycip, Salazar, Hernandez and Gaimaitan
|
Estate Tax [return to index]
|
No. of Issuance
|
Subject Matter
|
Date of Issue
|
Addressee
|
|
169-98
|
ESTATE TAX; DOCUMENTARY STAMP TAX
|
November 25, 1998
|
Padilla Law Offices
|
|
145-98
|
ESTATE TAX
|
October 9, 1998
|
Dulay & Pagunsan
|
|
130-98
|
ESTATE TAX
|
September 10, 1998
|
Dicoro C. Peligra
|
|
095-98
|
ESTATE TAX
|
June 19, 1998
|
Tony Briones
|
|
068-98
|
ESTATE TAX
|
May 21, 1998
|
Josefina R. Solomon c/o Go Cojuangco Mendoza Ligon & Castro
|
|
066-98
|
ESTATE TAX; Extension of time to file return
|
May 21, 1998
|
Emelino T. Maestro
|
|
046-98
|
ESTATE TAX; Extension of time to file return
|
April 14, 1998
|
Benigno P. Toda Jr. Estate c/o Manuel M. Lazaro & Associates
|
|
001-98
|
ESTATE TAX; Extension of time to file return
|
January 5, 1998
|
Antonio J. Tan c/o Baustista, Picazo, Buyco, Tan and Fider
|
Excise Tax [return to index]
|
No. of Issuance
|
Subject Matter
|
Date of Issue
|
Addressee
|
|
155-98
|
INCOME TAX; VAT; EXCISE TAX; Purchase of Crude oil by an Inventor
|
October 21, 1998
|
Rudy N. Lantano
|
|
135-98
|
EXCISE TAX; Basis of computation
|
September 24, 1998
|
La Suerte Sigar & Cigarette Factory
|
|
128-98
|
EXCISE TAX; Exemption of Banole
|
September 10, 1998
|
Shell Chemicals Co.
|
|
112-98
|
EXCISE TAX
|
July 13, 1998
|
British American Tobacco c/o SGV & Company
|
|
055-98
|
EXCISE TAX; Quarrying and selling boulders or stones
|
May 22, 1998
|
Pililia Aggregates Corporation
|
|
041-98
|
EXCISE TAX; Processed gas
|
April 13, 1998
|
Petron Corporation
|
|
032-98
|
EXCISE TAX; Importation of cherokee jeep
|
April 13, 1998
|
Antonio G. Cadavero Sr. Revenue District Officer Revenue District 80, Mandaue City
|
|
031-98
|
EXCISE TAX; Denatured vinegar
|
March 20, 1998
|
Lazatin Consolidated Corporation
|
|
030-98
|
EXCISE TAX; Specially denatured alcohol
|
March 20, 1998
|
Philippine Aslam Corporation
|
|
002-98
|
EXCISE TAX; Cement not subject to 2% excise tax
|
January 8, 1998
|
Kultura Knitex Corporation
|
Income Tax [return to index]
|
No. of Issuance
|
Subject Matter
|
Date of Issue
|
Addressee
|
|
161-98
|
INCOME TAX; SBF Enterprises
|
November 18, 1998
|
Joaquin Cunanan & Co.
|
|
160-98
|
INCOME TAX; liability of Thrift Banks to 20% FINAL WITHHOLDING TAX
|
November 12, 1998
|
Centennial Bank
|
|
155-98
|
INCOME TAX; VAT; EXCISE TAX; Purchase of Crude oil by an Inventor
|
October 21, 1998
|
Rudy N. Lantano
|
|
153-98
|
INCOME TAX; Separation benefits
|
October 19, 1998
|
Famador Campani Boguia Law Office
|
|
147-98
|
INCOME TAX; Filipinos employed and occupying managerial or technical positions
|
October 16, 1998
|
Romulo Mabanta Buenaventura Law Office
|
|
143-98
|
INCOME TAX; Terminal leave pay of co-terminus employees
|
September 30, 1998
|
Hon. Ernesto Herrera
|
|
140-98
|
INCOME TAX; Salaries of DSWD workers covered by MOA
|
September 29, 1998
|
Kagawaran ng Kagalingan Panlipunan at Pagpapaunlad
|
|
126-98
|
INCOME TAX; Gains derived by a non-resident corporation not engaged in trade or business in RP-exempt from income tax
|
September 8, 1998
|
Punong Bayan & Aurollio
|
|
125-98
|
INCOME TAX; Exemption of retirement benefits
|
September 4, 1998
|
Angel Q. Yoingco
|
|
107-98
|
INCOME TAX; Transfer of heirs hereditary right
|
June 29, 1998
|
Manuel Y. Macias
|
|
094-98
|
INCOME TAX; Non-resident professionals and entertainers
|
June 19, 1998
|
Ms. Estrella A. Berenguel Consul General Hongkong Philippine Consulate
|
|
085-98
|
INCOME TAX; BCDA firm subject only to 5% preferential tax rate
|
June 2, 1998
|
CJH Development Corporation c/o Bengson Narciso Cudala Pecson Bengson & Jimenez
|
|
077-98
|
INCOME TAX; SBF Freeport Registered Enterprises
|
May 28, 1998
|
Subic Bay Metropolitan Authority
|
|
076-98
|
INCOME TAX; VAT; Exemption of MV Aboitiz Jebsen
|
May 27, 1998
|
Aboitiz Jebsens c/o Balmeo Bautista & Penasales Law Offices
|
|
074-98
|
INCOME TAX; local water district subject to income tax
|
May 27, 1998
|
Philippine Association of Water Districts, Inc
|
|
071-98
|
INCOME TAX; VAT; DOCUMENTARY STAMP TAX; Exemption of NHA by virtue of RA 7279
|
May 25, 1998
|
National Housing Authority
|
|
070-98
|
INCOME TAX; OWWA subject to income tax
|
May 21, 1998
|
Overseas Workers Administration
|
|
065-98
|
INCOME TAX; VAT; Sasktel int'l. exempt pursuant to General Agreement on Development Cooperation between RP and Canada
|
May 21, 1998
|
Canadian Embassy
|
|
059-98
|
INCOME TAX; Income derived by EYS & Associates exempt
|
May 21, 1998
|
EYS & Associates
|
|
035-98
|
INCOME TAX; Fees received for further maintenance services
|
April 13, 1998
|
Fanuc Philippines Corporation c/o Sycip Gorres Velayo & Company
|
|
034-98
|
INCOME TAX; Sale of property by Phil. Tuberculosis Society
|
April 13, 1998
|
Philippine Tuberculosis Society, Inc.
|
|
029-98
|
INCOME TAX; Income tax paid or accrued (now incurred) by a company within a taxable year not allowed as deduction
|
March 19, 1998
|
Energy Regulatory Board c/o Chairman Neptali S. Franco
|
|
012-98
|
INCOME TAX; DND cannot withhold tax from agent's commisions
|
February 5, 1998
|
Dept. of National Defense
|
|
010-98
|
INCOME TAX; VAT
|
February 5, 1998
|
Tipco-Bataan Group, Incorporated c/o R.S. Bernaldo and Associates
|
Percentage Tax [return to index]
|
No. of Issuance
|
Subject Matter
|
Date of Issue
|
Addressee
|
|
|
|
|
|
Value Added Tax [return to index]
|
No. of Issuance
|
Subject Matter
|
Date of Issue
|
Addressee
|
|
174-98
|
VAT; Sale of fish in original state
|
December 11, 1998
|
Frabella Fishing Corporation
|
|
163-98
|
VAT; Thrift Banks subject to VAT on importation
|
November 20, 1998
|
Asia Trust Bank
|
|
155-98
|
INCOME TAX; VAT; EXCISE TAX; Purchase of Crude oil by an Inventor
|
October 21, 1998
|
Rudy N. Lantano
|
|
154-98
|
EXPANDED WITHHOLDING TAX; Tax base in the computation of 1% EWT and 6% Creditable VAT
|
October 19, 1998
|
Pacific East Asia Cargo
|
|
152-98
|
VAT; Sale of lot which is less than P 1,000,000.00
|
October 19, 1998
|
Atlanta Land Corporation
|
|
149-98
|
VAT; ADB; Personnel of embassies
|
October 19, 1998
|
Joaquin Cunanan & Co.
|
|
142-98
|
VAT; Retention money
|
September 29, 1998
|
SGV (Marukeni Corp.)
|
|
123-98
|
VAT; Cancellation of registration
|
August 27, 1998
|
Otilla Dimayuga
|
|
122-98
|
VAT; Exemption of cooperative on importation of argricultural equipment
|
August 18, 1998
|
Phil. Prodicers Coop. MKG. Asso. Inc.
|
|
113-98
|
VAT; Isolated sale of Microwave Backbone Transmission network
|
July 23, 1998
|
Liberty Broadcasting Network, Inc
|
|
110-98
|
VAT; Sale of house and lot valued at P 1,000,000.00 below
|
July 7, 1998
|
Alakor Corporation
|
|
105-98
|
VAT; PAGCOR liable to pay VAT passed on by PLDT
|
June 29, 1998
|
Philippine Long Distance Telephone Company
|
|
101-98
|
VAT; Exemption of Inventor
|
June 29, 1998
|
Rafael A. Teotico
|
|
099-98
|
VAT; Sale of Services
|
June 29, 1998
|
Best Telephone Directories, Inc.
|
|
087-98
|
VAT; Asphalts
|
June 10, 1998
|
Office of the District Engineer
|
|
084-98
|
VAT; GTZ Projects
|
June 2, 1998
|
BIR/GTZ Advisory Project
|
|
076-98
|
INCOME TAX; VAT; Exemption of MV Aboitiz Jebsen
|
May 27, 1998
|
Aboitiz Jebsens c/o Balmeo Bautista & Penasales Law Offices
|
|
073-98
|
VAT; Refined sugar not agri-food product in original state
|
May 27, 1998
|
National Food Authority
|
|
072-98
|
VAT; Exemption of Davao Light & Power Co. Inc. on importation
|
May 25, 1998
|
Balmeo Bautista & Dinosales Law Office
|
|
071-98
|
INCOME TAX; VAT; DOCUMENTARY STAMP TAX; Exemption of NHA by virtue of RA 7279
|
May 25, 1998
|
National Housing Authority
|
|
069-98
|
FRANCHISE TAX; VAT; Exemption of electric cooperatives
|
May 21, 1998
|
Sorsogon II Electric Cooperative
|
|
065-98
|
INCOME TAX; VAT; Sasktel Int'l. exempt pursuant to General Agreement on Development Cooperation between RP and Canada
|
May 21, 1998
|
Canadian Embassy
|
|
064-98
|
VAT; Importation/local purchases of PNRC vatable
|
May 21, 1998
|
Philippine National Red Cross
|
|
060-98
|
VAT; Sale of goods and services to BOC subject to VAT
|
May 21, 1998
|
Unisys Public Sector Services Corp. C/o Punongbayan & Araullo
|
|
055-98
|
EXCISE TAX; VAT; Quarrying and selling boulders or stones
|
May 22, 1998
|
Pililia Aggregates Corporation
|
|
048-98
|
VAT; Waiver of surcharge for late filing and payment of VAT
|
April 14, 1998
|
Dow Jones Telerate Limited c/o SGV & Company
|
|
043-98
|
VAT; Exchange of notes between government of Japan and Philippines
|
April 13, 1998
|
Technical Education & Skills Development
|
|
038-98
|
VAT; International trunkline products and services to internet users of PLDT
|
April 13, 1998
|
Office of the President c/o Maria Asuncion Fernando
|
|
033-98
|
VAT; Sale of construction services to PEZA enterprises
|
April 13, 1998
|
Correa Zenitaka, Inc. c/o Quisumbing Torres & Evangelista
|
|
027-98
|
VAT; Exemption of electric cooperatives
|
March 6, 1998
|
National Electrification Administration
|
|
019-98
|
VAT; Sale of real properties primarily held for sale or lease to customers
|
February 11, 1998
|
De Leon, Jocelyn P.
|
|
016-98
|
WITHHOLDING TAX; VAT
|
February 6, 1998
|
Sumitomo of Japan c/o SGV & Company
|
|
014-98
|
VAT; PIA subject to VAT on TV airtime
|
February 6, 1998
|
Kapisanan Ng Mga Brodkaster Sa Pilipinas
|
|
010-98
|
INCOME TAX; VAT
|
February 5, 1998
|
Tipco-Bataan Group, Incorporated c/o R.S. Bernaldo and Associates
|
|
009-98
|
VAT; Exemption of marine solar salt
|
February 5, 1998
|
Salinas (IM) Corporation
|
Withholding Tax [return to index]
|
No. of Issuance
|
Subject Matter
|
Date of Issue
|
Addressee
|
|
173-98
|
EXPANDED WITHHOLDING TAX; Technical and Management Consultants
|
December 2, 1998
|
Torishima Corp
|
|
166-98
|
FINAL TAX; Non-resident alien interest income from FCDU
|
November 23, 1998
|
BPI
|
|
160-98
|
INCOME TAX; Liability of Thrift Banks to 20% FINAL WITHHOLDING TAX
|
November 12, 1998
|
Centennial Bank
|
|
154-98
|
EXPANDED WITHHOLDING TAX; Tax base in the computation of 1% EWT and 6% Creditable VAT
|
October 19, 1998
|
Pacific East Asia Cargo
|
|
141-98
|
CAPITAL GAINS TAX; EXPANDED WITHHOLDING TAX
|
September 29, 1998
|
Reyno Tium Domingo and Santos
|
|
120-98
|
WITHHOLDING TAX on dividends
|
August 14, 1998
|
YF Busmente & Asso.
|
|
117-98
|
FINAL TAX; DOCUMENTARY STAMP TAX; Meaning of the terms "lending investor", "similar arrangements", "lending or gross lending activities", "Inter-office memo"
|
July 30, 1998
|
ASB Realty Corporation
|
|
106-98
|
EXPANDED WITHHOLDING TAX; Buyer-Withholding Agent subject to 3% EWT
|
June 29, 1998
|
Bella R. Dawang
|
|
090-98
|
EXPANDED WITHHOLDING TAX; Payment of Retainer Fees
|
June 15, 1998
|
SMC Stock Transfer Service Corporation
|
|
082-98
|
EXPANDED WITHHOLDING TAX; DOCUMENTARY STAMP TAX; Valuation of Townhouses
|
May 28, 1998
|
Yin Enterprise & Development Corporation
|
|
080-98
|
EXPANDED WITHHOLDING TAX; Rate of tax if seller is CREBA member
|
May 28, 1998
|
MSA Math Tutoring Center
|
|
075-98
|
FINAL WITHHOLDING TAX; DOCUMENTARY STAMP TAX; Gains/losses on SWAP of shares
|
May 27, 1998
|
M&M Holdings Corporation c/o Castro Cadiz & Carag
|
|
063-98
|
EXPANDED WITHHOLDING TAX; Dacion en pago
|
May 21, 1998
|
Technology and Livelihood Resource Center
|
|
053-98
|
FINAL WITHHOLDING TAX; Phil. Centennial Commission
|
May 8, 1998
|
Presidential Management Staff
|
|
049-98
|
FINAL WITHHOLDING TAX; Interest income from personal deposits of united nations personnel
|
April 27, 1998
|
Philippine National Bank
|
|
045-98
|
CREDITABLE WITHHOLDING TAX; Privatization of Manila Hotel
|
April 14, 1998
|
The Manila Hotel
|
|
017-98
|
WITHHOLDING TAX; Payment/remittance of withholding taxes on corporation by SMC
|
February 6, 1998
|
San Miguel Corporation
|
|
016-98
|
WITHHOLDING TAX; VAT
|
February 6, 1998
|
Sumitomo of Japan c/o SGV & Company
|
|
008-98
|
CREDITABLE WITHHOLDING TAX; Sale or exchange of real property by a corporation not habitually engaged in real estate business
|
February 5, 1998
|
Unlad Resources Development Corporation c/o of Baniqued and Baniqued Law Offices
|
Others [return to index]
|
No. of Issuance
|
Subject Matter
|
Date of Issue
|
Addressee
|
|
178-98
|
Premium Tax; National Home Mortgage Financial Corporation not the authorized withholding agent
|
December 24, 1998
|
PAGIBIG MRI
|
|
176-98
|
Change of computing depreciation expense
|
December 14, 1998
|
SGV (Cannon Mktg. Phil. Inc.)
|
|
175-98
|
Certificate Authorizing Registration (CAR)
|
December 11, 1998
|
Upholder Lending Corp.
|
|
172-98
|
BIR Ruling No. 172-98
|
December 3, 1998
|
Department of Agrarian Reform
|
|
165-98
|
Tax Credit Certificates
|
November 23, 1998
|
Petron Corporation
|
|
164-98
|
Tax Credit Certificates
|
November 23, 1998
|
Pilipinas Shell Petroleum Corporation
|
|
162-98
|
Waiver of surcharge and penalties
|
November 18, 1998
|
SGV (China Banking Corp.)
|
|
159-98
|
Exemption privileges of non-stock/non-profit educational institutions
|
November 11, 1998
|
Padilla Law Offices
|
|
151-98
|
Capital Asset; Sales of Phil. Stock Exchange Membership Seat
|
October 19, 1998
|
Memo to the ACIR, Enforcement Service
|
|
144-98
|
Unlawful Divulgence
|
September 30, 1998
|
Office of the Ombudsman
|
|
138-98
|
PAGCOR; Exemption from taxes
|
September 25, 1998
|
Ariel R. Arriola
|
|
136-98
|
Retroactivity of Ruling
|
September 24, 1998
|
SGV (Time Life International)
|
|
134-98
|
Unlawful Divulgence
|
September 15, 1998
|
Office of the Ombudsman
|
|
132-98
|
RP-US Tax Treaty; Interest payments
|
September 10, 1998
|
Joaquin Cunanan & Co.
|
|
131-98
|
RP-Japan Tax Treaty; Interest payments
|
September 10, 1998
|
SGV Industrial Bank
|
|
129-98
|
RP-Netherlands Tax Treaty; Royalty payments
|
September 10, 1998
|
Punong Bayan and Auralio
|
|
127-98
|
RP-Singapore Tax Treaty; Interest Income
|
September 8, 1998
|
SGV (Bankers Trust Co.)
|
|
121-98
|
Large Taxpayers
|
August 18, 1998
|
C.F. Sharp Mgt. Inc.
|
|
119-98
|
RMO No. 17-97; Issuance of Tax Clearance Certificates (TCLs) and Certificate Authorzing Registration (CARs)
|
August 13, 1998
|
Filipinas Daewo Industries Corp.
|
|
116-98
|
Lending Investor
|
July 13, 1998
|
ASB Development Corporation
|
|
109-98
|
Franchise Tax; Exemption of PAGCOR, Centennial Gaming Corporation
|
July 6, 1998
|
Centennial Gaming Corporation c/o Arcaya & Associates
|
|
104-98
|
RA 7917; ECOZONE; Enterprise liable to 5% preferential tax rate
|
June 29, 1998
|
Dae Ryung Ind., Inc.
|
|
098-98
|
RP-Thailand Tax Treaty
|
June 29, 1998
|
Enron Subic Power Corporation SGV & Company
|
|
093-98
|
Registration Receipts
|
June 15, 1998
|
Everlasting Import-Export Corporation
|
|
092-98
|
Surety Bond
|
June 15, 1998
|
Transpacific Towage, Inc.
|
|
091-98
|
Waiver of Surcharge and Penalties
|
June 15, 1998
|
California Manufacturing Company, Inc.
|
|
089-98
|
RP-JAPAN Tax Treaty
|
June 15, 1998
|
ATS Construction International, Inc.
|
|
083-98
|
RP-US Tax Treaty; Royalties
|
May 28, 1998
|
Castillo Laman Tan Pantaleon & San Jose
|
|
079-98
|
RP-US Tax Treaty; Public issues of Treasury Bills and Notes
|
May 28, 1998
|
Salesiana Publishers Inc.
|
|
078-98
|
Waiver of Penalties
|
May 28, 1998
|
Salesiana Publishers Inc.
|
|
069-98
|
FRANCHISE TAX; VAT; Exemption of electric cooperatives
|
May 21, 1998
|
Sorsogon II Electric Cooperative
|
|
058-98
|
RP-Netherlands Tax Treaty
|
May 21, 1998
|
Kagawaran ng Kalakalan at Industriya
|
|
057-98
|
FRINGE BENEFITS TAX
|
May 21, 1998
|
Manggagawa ng Komunikasyon sa Pilipinas
|
|
056-98
|
RP-US Tax Treaty
|
May 21, 1998
|
China Banking Corporation
|
|
051-98
|
RP-Japan Tax Treaty
|
May 5, 1998
|
Everette Steamship Corp.
|
|
050-98
|
Retirement benefits under RA 7641
|
April 27, 1998
|
Welding Industries of the Phils. Inc.
|
|
040-98
|
NPC; Indirect tax exemption
|
April 13, 1998
|
Shell Philippines Petroleum Corporation
|
|
039-98
|
National Power Corporation; coverage of exemption
|
April 13, 1998
|
National Power Corporation
|
|
037-98
|
Capital losses
|
April 13, 1998
|
Jardine Davies Inc.,
|
|
036-98
|
Tax Credit Certificates
|
April 13, 1998
|
Chemfields, Inc.
|
|
026-98
|
Tax Credit Certificates issued by BOI
|
March 6, 1998
|
Integrated Microelectronics, Inc. c/o of Florecita P. Flores
|
|
025-98
|
RMO No. 41-97; Even returns
|
March 6, 1998
|
Laya Mananghaya Salgado & Company
|
|
023-98
|
Effectivity of RA 8424; Personal and additional exemptions
|
February 24, 1998
|
Office of the Mayor Ozamis City
|
|
022-98
|
Effectivity of RA 8424; Assessments issued prior to January 1, 1998
|
February 19, 1998
|
Fortune Tobacco Corporation c/o Estelito P. Mendoza
|
|
018-98
|
RP-US Tax Treaty
|
February 10, 1998
|
Bauang Private Power Corporation c/o Puno & Puno Law Offices
|
|
015-98
|
Senior Citizens; bank deposits subject to 20% final tax
|
February 6, 1998
|
Dondoyano, Rafael L.
|
|
011-98
|
RP-Thailand Tax Treaty
|
February 5, 1998
|
Marine Colloids Phils. Inc. c/o Sycip Gorres Velayo and Company
|
|
006-98
|
Exemption from Tax Liabilities of Foreign-based corporation which ships goods through SBSEZ
|
February 4, 1998
|
Goldlink Steamship, Inc.
|
|
004-98
|
RP-Italy Tax Treaty
|
January 28, 1998
|
Philippine Long Distance Company
|
|
062-98
|
RP-US Tax Treaty
|
May 21, 1998
|
Bauang Private Power Corporation c/o Puno & Puno Law Offices
|
Digest of 1998 BIR Rulings [return to index]
