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CAPITAL GAINS TAX; Capital Gains Tax paid on a sale of real property which transaction was rescinded may be credited as payment from new Deed of Sale to be executed by some parties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
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]

Download 1998 BIR Rulings Digest in PDF format