1999 BIR Rulings

Capital Gains Tax [return to index]

No. of Issuance	Subject Matter	Date of Issue	Addressee
021-99	CAPITAL GAINS TAX; Sale of Capital Assets	02/25/99	Stag Trading Corporation c/o Tax Counselling Integraged
040-99	CAPITAL GAINS TAX; Sale of Principle Residence	03/30/99	Eufemia Lazaro
048-99	CAPITAL GAINS TAX; Venue of Payment	04/13/99	New Ventures Realty Corporation
068-99	CAPITAL GAINS TAX	05/18/99	Cordillera Regional Assembly
070-99	CAPITAL GAINS TAX; Redemption of Shares	05/19/99	Keppel Fels Energy Holdings, Inc. c/o SGV & Company
083-99	CAPITAL GAINS TAX; Sale of Rights over Realty	06/22/99	Flora N. Castillo
090-99	CAPITAL GAINS TAX; Reconveyance of Foreclosed Properties	07/07/99	Themestocles R. Montalban
091-99	CAPITAL GAINS TAX; Pacto de retro	07/08/99	Manila Banking Corp.
102-99	CAPITAL GAINS TAX; Documentary Stamp Tax When Actual Consideration is used as Taxable Base	07/13/99	Office of the Mayor, Marikina City
107-99	CAPITAL GAINS TAX; Waiver of Penalties	07/15/99	Antonio Te Jong Tian & Julie Grace E. Te
114-99	CAPITAL GAINS TAX; Dacion en pago	07/29/99	Belo Gozon Parel Asuncion & Lucila Attys. At Law
131-99	CAPITAL GAINS TAX; Sales of Shares of Stock Not Traded in Local Stock Exchange	08/20/99	Ayala Corporation
153-99	CAPITAL GAINS TAX	10/06/99	Ramon F. Garcia & Co.
154-99	CAPITAL GAINS TAX; Republic of Vietnam Exempt from Capital Gains Tax and Documentary Stamp Tax on the Exchange of its Property	10/06/99	Embassy of the Socialist Republic of Vietnam
177-99	CAPITAL GAINS TAX; DOCUMENTARY STAMP TAX; Extrajudicial foreclosure sale of capital assets by banks, finance corporation	11/17/99	Chamber of Thrift Banks

Documentary Stamp Tax [return to index]

No. of Issuance	Subject Matter	Date of Issue	Addressee
015-99	DOCUMENTARY STAMP TAX; Pledge Agreement	02/03/99	Telectronic System Inc. c/o Alba Romeo and Compay
025-99	DOCUMENTARY STAMP TAX; Policies of Insurance	03/09/99	ISAP, Incorporated
027-99	DOCUMENTARY STAMP TAX; Original issue of Shares of Stock by Ecozone Enterprise	03/09/99	Mitsui & Company, LTD
045-99	DOCUMENTARY STAMP TAX; Income Tax; Lease Purchase Agreement Subject to DST, Ordinary Asset Sold Subject to CWT	04/07/99	Total Persons Care Foundation, Inc. c/o Ramon F. Garcia & Company
052-99	DOCUMENTARY STAMP TAX; Issuance of Shares by a Foreign Corporation Outside of the Phil.	04/19/99	Ferry Toledo Victorino Gonzaga & Associates
067-99	INCOME TAX; DOCUMENTARY STAMP TAX; Exemption of Garments and Textile Export Board (GTEB)	05/13/99	Department of Trade and Industry
069-99	INCOME TAX; DOCUMENTARY STAMP TAX; Exemption of Rural Banks	05/18/99	Rural Bank of Alabang c/o Lim Duran and Associates
075-99	DOCUMENTARY STAMP TAX; Original Issuance by a Non-resident Foreign Corporation	06/16/99	Alba Romeo & Co.
094-99	VAT; DOCUMENTARY STAMP TAX; Excess Baggage	07/08/99	Times Transportation Co., Inc.
102-99	CAPITAL GAINS TAX; DOCUMENTARY STAMP TAX When Actual Consideration is used as Taxable Base	07/13/99	Office of the Mayor, Marikina City
108-99	DOCUMENTARY STAMP TAX; Inter-Office Memo	07/15/99	ASB Dev't. Corp.
113-99	DOCUMENTARY STAMP TAX; Assignment of Tax Credits	07/29/99	Luzon Hydro Corporation
132-99	DOCUMENTARY STAMP TAX; Electronic Instruction by Non-Resident Payor-Client	08/23/99	Ferry Toledo Victorino Gonzalga & Ass.
138-99	DOCUMENTARY STAMP TAX; Exemption of Qualified Beneficiaries of NGCHC	08/31/99	Home Insurance & Guaranty Corp.
146-99	DOCUMENTARY STAMP TAX; Ecozone Enterprise Exempt on Original Issue of Stock Certificates	09/14/99	Clarion Manufacturing Corp. of the Phils.
177-99	CAPITAL GAINS TAX; DOCUMENTARY STAMP TAX; Extrajudicial foreclosure sale of capital assets by banks, finance corporation	11/17/99	Chamber of Thrift Banks
186-99	DOCUMENTARY STAMP TAX; Subsequent Execution of Deed of Assignment	11/29/99	DBP
188-99	DOCUMENTARY STAMP TAX; New Pledge Agreement not Subject	11/29/99	Alba Romeo and Co.
206-99	VAT; DOCUMENTARY STAMP TAX; Transfer of Membership Certificates	12/28/99	Fantasy World Theme Parks Amusement & Recreation Club, Inc.

Donor's Tax [return to index]

No. of Issuance	Subject Matter	Date of Issue	Addressee
056-99	DONOR'S TAX; Exemption of US Embassy on Donation of Vehicle	04/23/99	Department of Foreign Affairs
095-99	DONOR'S TAX	07/08/99	Director General Edicio Dela Torre
115-99	DONOR'S TAX	08/06/99	Quisumbing Torres & Evangelista Attys. at Law

Estate Tax [return to index]

No. of Issuance	Subject Matter	Date of Issue	Addressee
009-99	ESTATE TAX; Allowable Deductions	01/22/99	Pepito A. Gonzales
039-99	ESTATE TAX; Foreign Currency Deposits of Non-Resident Alien	03/30/99	AM Sison Jr. & Associates
078-99	ESTATE TAX; Conjugal Partnership Property	06/17/99	Manuel N. Najera
097-99	ESTATE TAX; Extension of Time to File Return	07/09/99	Filipinas Orient Airways
104-99	ESTATE TAX; Extension of Time to File Return	07/13/99	Ponce Enrile Reyes & Manalastas Law Offices
105-99	ESTATE TAX; Waiver by Heirs of their Respective Shares	07/13/99	Armando S. Rosil
109-99	ESTATE TAX; Extension of Time to File Return	07/20/99	Aurora Z. Lazo
116-99	ESTATE TAX; Extension of Time to File Return	08/10/99	Oreta Suarez & Narvas Law Office
118-99	ESTATE TAX; Extension of Time to File Return	08/10/99	Roberto P. Ocampo
123-99	ESTATE TAX; Extension of Time to File Return	08/16/99	Jose V. Malig
125-99	ESTATE TAX; Extension of Time to File Return	08/17/99	J. Charlie G. Bite
150-99	ESTATE TAX; Extension of Period to File Return	09/23/99	Eliseo P. Pitargue
167-99	ESTATE TAX; Extension of Time to File Return	10/26/99	Romulo Mabanta Buenaventura Sayoc & Delos Angeles
169-99	ESTATE TAX; Extension of Time to File Return	10/26/99	Puno & Puno Law Office
176-99	ESTATE TAX; Extension of Time to File Return	11/17/99	Liganor Galinato & Tierra
193-99	ESTATE TAX; Extension of Time to File Return	12/06/99	Armando V. Gatmaitan
194-99	ESTATE TAX; Computation of Retirement Benefits	12/06/99	Mr. Florencio Granada
195-99	ESTATE TAX; Extension of Time to File Return	12/09/99	Ms. Filomena G. Villarina
210-99	ESTATE TAX; Extension of Time to File Return	12/20/99	Uriel S. Balboa
211-99	ESTATE TAX; Extension of Time to File Return	12/28/99	Ms. Joy Maria Socorro Baltazar-Pamintuan

Excise Tax [return to index]

No. of Issuance	Subject Matter	Date of Issue	Addressee
013-99	EXCISE TAX; Petroleum products imported by PAL	01/29/99	Philippine Airlines
023-99	EXCISE TAX; Purchase of Petroleum Products by ADB	02/25/99	Asian Development Bank
036-99	EXCISE TAX; Sale of Petroleum Products to NPC	03/29/99	SGV & Company
043-99	EXCISE TAX ON MINERAL PRODUCTS; Holders of Coal Operating Contracts under P.D. No. 972	03/30/99	Department of Energy
051-99	EXCISE TAX; Petroleum Products Sold to Tax-exempt Entities	04/19/99	Petron Corporation
072-99	VAT; EXCISE TAX; Importation of PVD Iodized Salt	05/24/99	Sytengco Enterprises Corporation
073-99	EXCISE TAX; INCOME TAX; Sale of Topped Crude Oil, Wax, Asphalt	05/27/99	Benjamin S. Santos
088-99	EXCISE TAX	07/06/99	Bureau of Customs
135-99	EXCISE TAX; Exemption of Ecozone-registered Enterprises	08/30/99	Castro Cadiz & Carag Law Offices
148-99	EXCISE TAX; Sale of Petroleum Products to Foreign International Marine Vessel	09/17/99	Petron Corporation
152-99	EXCISE TAX; Efficascent Premix Classified as Petrolatum	10/05/99	Solomon Cua
160-99	EXCISE TAX; Dual Purpose Kerosene (DPK) being used as aviation fuel	10/14/99	Belo Gozon Parel Asuncion & Lucila Attys. At Law
168-99	EXCISE TAX; Polyethylene (P.E.) Wax	10/26/99	UNILOX Industrial Corporation
171-99	EXCISE TAX; Importation of Premix	10/27/99	International Pharmaceuticals, Inc.
201-99	EXCISE TAX; Off-gas not Covered by the definition of "Processed Gas"	12/16/99	Belo Gozon Paul Asuncion and Lucila

Income Tax [return to index]

No. of Issuance	Subject Matter	Date of Issue	Addressee
002-99	INCOME TAX; GSIS Optional and Pag-ibig Contributions	01/12/99	Reynaldo R. Gregorio Accounting Division House of Representatives
007-99	INCOME TAX; Multinational Company	01/18/99	Santos Tardecila Verdolaga and Company
008-99	INCOME TAX; Sale of Factory Building by Ecozone Enterprise	01/19/99	Maria Melina B. Saldajeno
010-99	INCOME TAX; Long-Term Deposit or Investment	01/22/99	Urban Bank
012-99	INCOME TAX; Maternity Benefits	01/28/99	UCPB Securities, Inc.
018-99	INCOME TAX; Definition of Corporation; Joint Venture	02/11/99	Megaworld Properties and Holdings, Inc.
026-99	INCOME TAX; Principle of Reciprocity; Salaries of Diplomatic Officials	03/09/99	Department of Foreign Affairs
029-99	INCOME TAX; Filipinos Occupying Managerial or Technical Positions	03/11/99	Asian Development Bank
030-99	INCOME TAX; Tax Free Merger	03/12/99	Roche Philippines c/o Castillo Laman Tan Pantaleon & San Jose Law Offices
031-99	INCOME TAX; Conveyance by Trustee of Properties in Favor of Trustor	03/19/99	Pepsi-Cola Products Philippines, Inc.
033-99	VAT; INCOME TAX; Lease of Office Space Located Outside PEZA	03/23/99	Liaison Office Space & Exacts House
045-99	DOCUMENTARY STAMP TAX; INCOME TAX; Lease Purchase Agreement Subject to DST, Ordinary Asset Sold Subject to CWT	04/07/99	Total Persons Care Foundation, Inc. c/o Ramon F. Garcia & Company
053-99	INCOME TAX; Tax-free Exchange for Shares of Stock	04/19/99	Sun Life Assurance Company of Canada c/o SGV & Company
054-99	INCOME TAX; Abandonment Losses	04/19/99	Coplex Energy Corporation
055-99	INCOME TAX; Meaning of Fringe Benefits	04/23/99	ARB Power Inc.
058-99	INCOME TAX; DST; Issuance of Additional Shares of Stock	04/27/99	KSA Realty Corporation c/o SGV & Company
061-99	INCOME TAX; Overtime Meal Allowance	05/05/99	Petron Corporation
062-99	INCOME TAX; Exemption of PHIC	05/05/99	Philippine Health Insurance Corporation
064-99	INCOME TAX; Interest income from foreign currency deposits	05/07/99	Philippine National Bank
065-99	INCOME TAX; Exemption of a non-stock, non-profit educational institution	05/13/99	Blessed Christ Child Montessori Foundation
066-99	INCOME TAX; Local Compensation of a Jewelry Consultant	05/13/99	Axel Pfeiffer
067-99	INCOME TAX; Documentary Stamp Tax; Exemption of Garments and Textile Export Board (GTEB)	05/13/99	Department of Trade and Industry
069-99	INCOME TAX; Documentary Stamp Tax; Exemption of Rural Banks	05/18/99	Rural Bank of Alabang c/o Lim Duran and Associates
071-99	INCOME TAX; Sale of Condominium Units	05/25/99	Hooven Philippines, Inc.
077-99	INCOME TAX; Exemption of Home Insurance and Guaranty Corporation	06/16/99	Bellestar B Homeowners Assn.
079-99	INCOME TAX; Ordinary and Necessary Expenses	06/22/99	Punong Bayan & Araullo
080-99	INCOME TAX; Single and Isolated Sale of Property	06/22/99	De Guzman & Celis Law Offices
089-99	INCOME TAX; Separation of Employee due to Redundancy	07/06/99	Sanidad Abaya Viterbo Enriquez & Tan Law Firm
092-99	CORPORATE INCOME TAX; Expanded Withholding Tax	07/08/99	Fundamental Development Corp.
096-99	INCOME TAX; Withholding Tax on Wages	07/08/99	Mario C. Del Mundo
100-99	INCOME TAX; Permanent Establishment	07/09/99	C & E Corporation
101-99	INCOME TAX; Interest Income from Bank Deposits of Personnel of United Nations residing in the Philippines	07/09/99	PNB
112-99	INCOME TAX; Accounting Period	07/29/99	Primetorn Property Group, Inc.
117-99	INCOME TAX; VAT; Sale of Electricity	08/10/99	Castro Cadiz & Carag Law Offices
121-99	INCOME TAX; Interest Income of Senior Citizen	08/11/99	Rizal Commercial Banking Corporation
128-99	INCOME TAX	08/18/99	Dela Salle University
134-99	INCOME TAX; Cash and/or Property Dividends	08/25/99	MERALCO
137-99	INCOME TAX; NOLCO; Minimum Corporate Income Tax (MCIT)	08/31/99	Romulo Mabanta Buenaventura Sayoc & Delos Angeles
140-99	INCOME TAX; VAT	09/09/99	Filipinas Orient Airways
142-99	INCOME TAX; Payment of Separation Assistance Plan Under R.A. 8291	09/13/99	Gilda P. Bengson
145-99	CORPORATE INCOME TAX; Interest on Zero Coupon Peso Loan	09/14/99	Bureau of Treasury
166-99	INCOME TAX; Interest Income Investments on Long-term Debt Securities	10/25/99	Aegon Life Insurance (Phils.), Inc.
189-99	INCOME TAX; Fringe Benefits	11/29/99	DLSU Faculty Asso., Inc.
190-99	INCOME TAX; Cash and/or Property Dividend	11/29/99	Romulo Mabanta Buenaventura Sayoc & De Los Angeles
191-99	INCOME TAX; Intercorporate Advances	12/03/99	Mrs Emilia Vidnes-Balaoing
202-99	INCOME TAX; VAT; Tax-free Exchange of Assignment of Investment in T-Bills	12/16/99	Sycip, Gorres, Velayo and Co.
203-99	INCOME TAX; Cash and Property Dividends	12/16/99	Sycip, Gorres, Velayo and Co.
208-99	INCOME TAX; Fringe Benefits	12/28/99	Toyota Autoparts Philippines, Inc.

Percentage Tax [return to index]

No. of Issuance	Subject Matter	Date of Issue	Addressee
120-99	PERCENTAGE TAX	08/11/99	Alakor Corporation
136-99	PERCENTAGE TAX	08/30/99	Sycip Salazar Hernandez & Gatmaitan

Value Added Tax[return to index]

No. of Issuance	Subject Matter	Date of Issue	Addressee
005-99	VAT; Sale of Housing Units Valued at P1,000,000.00	01/18/99	Laguna Properties Holdings, Incorporated
006-99	VAT; importation of Passenger or Cargo Vessel	01/18/99	Clean and Green Foundation
014-99	VAT; Local Purchases of Goods and Properties by PNRC	02/01/99	Philippine National Red Cross
022-99	VAT; Processing of Meat	02/25/99	Facilitator Foods Processing Philippines, Inc.c/o Gaviola Law Office
028-99	VAT; Aboitiz Air and Transport Corp.-No Longer Subject to 5% Franchise Tax But to 10% VAT	03/10/99	Aboitiz Air Transport Corporation c/o Balmeo Bautista & Penasales Law Offices
032-99	VAT; Donation of Farm Equipment and Printed Religious Materials	03/23/99	Philippine Firelight Youth Society for Rural Restoration Multipurpose Cooperative, Inc.
033-99	VAT; Income Tax; Lease of Office Space Located Outside PEZA	03/23/99	Liaison Office Space & Exacts House
037-99	VAT; Gross Receipts of MWSS from Connection Fees	03/29/99	MWSS
038-99	VAT; Remittance of Royalties	03/30/99	Technol Eight Philippines
044-99	VAT; Non-Technical Day to Day, Administration Services	03/30/99	Kuehne & Nagel Philippines, Inc.
047-99	VAT; Tax Exemption of ICLARM does not not Extend to Indirect Taxes	04/13/99	Nissan Southwood
057-99	VAT; Transaction "deemed sale"	04/27/99	Corporate Affairs & Tax Specialists, Inc.
060-99	VAT; Payment of Service Fees in Foreign Currency	05/03/99	Software Ventures International
072-99	VAT; Excise Tax; Importation of PVD Iodized Salt	05/24/99	Sytengco Enterprises Corporation
074-99	VAT; Sale of Automobiles to PEZA, SBMA and other Ecozone Registered Enterprises	06/04/99	Honda Cars Alabang
081-99	VAT; Input Taxes	06/22/99	Ayala Avenue Condominium Corp.
085-99	VAT; Definition of Gross Receipts	06/29/99	Balmeo Bautista & Peñasales Law Offices
087-99	VAT; Exemption of Cooperatives	07/01/99	Central Azucarera Don Pedro
094-99	VAT; Documentary Stamp Tax; Excess Baggage	07/08/99	Times Transportation Co., Inc.
098-99	VAT Registration; Exemption of Senior Citizen	07/08/99	Jaime Triunfante
106-99	VAT; ZERO-RATING	07/15/99	SVI Global Services Corp.
140-99	INCOME TAX; VAT	09/09/99	Filipinas Orient Airways
141-99	VAT; DETERMINATION OF THE TAX	09/13/99	Andres L. Dy Jr.-Bureau of Customs
151-99	VAT; Dressing of Chicken for a Fee	10/05/99	Atty. Edwin Marcos ( Vitarich Corp.)
159-99	VAT; Input Taxes Generated from Purchase of Goods	10/14/99	Diaz Murillo Dalupan
162-99	VAT & ADVALOREM TAX	10/15/99	World Bank
175-99	VAT; Donated Religious Articles/Statues from Italy	11/12/99	Hon. Ma. Eleanor F. Dela Cruz
181-99	VAT; DOCUMENTARY STAMP TAX; Invoice or Receipt need not show VAT	11/24/99	Distinction Properties Development Constructions, Inc
187-99	VAT; Exemption of World Bank on Local Purchase of Goods	11/29/99	World Bank
200-99	VAT; Intended Transfer of Assets	12/13/99	Sycip, Gorres, Velayo and Co.
202-99	INCOME TAX; VAT; Tax-free Exchange of Assignment of Investment in T-Bills	12/16/99	Sycip, Gorres, Velayo and Co.
206-99	VAT; Documentary Stamp Tax; Transfer of Membership Certificates	12/28/99	Fantasy World Theme Parks Amusement & Recreation Club, Inc.
207-99	VAT; Definition of Gross Income	12/28/99	Dae Kyung Philippines Co., Inc.
209-99	VAT; Merchant Service Fee	12/28/99	SGV and Co. (Pilipinas Shell Petroleum Corp., Inc.)

Withholding Tax [return to index]

No. of Issuance	Subject Matter	Date of Issue	Addressee
011-99	CREDITABLE WITHHOLDING TAX; Sale of Capital or Ordinary Asset	01/22/99	Celia C. King
019-99	CREDITABLE WITHHOLDING; Seller not Registered with HLURB	02/19/99	Napoleon Rama
024-99	CREDITABLE WITHHOLDING TAX; Specialty Contractor	02/25/99	Abueva Sculptures
059-99	CREDITABLE WITHHOLDING TAX; Meaning of the term "Habitually Engaged in the Real Estate Business"	04/30/99	ACL Development Corporation
084-99	CREDITABLE WITHHOLDING TAX; Losses during the immediately preceding two (2) years	06/22/99	Isuzu Automotive Dealership, Inc.
086-99	CREDITABLE WITHHOLDING TAX; Leasing of Motor Vehicle	07/01/99	Yep Rent a Car
092-99	CORPORATE INCOME TAX; EXPANDED WITHHOLDING TAX	07/08/99	Fundamental Development Corp.
096-99	INCOME TAX; Withholding Tax on Wages	07/08/99	Mario C. Del Mundo
099-99	CREDITABLE WITHHOLDING TAX; Income Payments made to National Government	07/09/99	Guillermo R. Guce
103-99	FINAL WITHHOLDING TAX; Income derived by FCDU or OBU from Foreign Currency Transaction	07/13/99	ADB
143-99	CREDITABLE WITHHOLDING TAX; Meaning of "Habitually Engaged in Real Estate Business"	09/14/99	Solidbank
156-99	CREDITABLE WITHHOLDING TAX; Professional Fees of Physician	10/07/99	Tan & Buenaventura
161-99	WITHHOLDING TAX ON COMPENSATION; When to File BIR Form 1604	10/15/99	Phil. Council for NGO Certification
164-99	EXPANDED WITHHOLDING TAX;Manufacturing and Repacking Services	10/20/99	Balmeo Bautista & Peñasales Law Office
173-99	CREDITABLE WITHHOLDING TAX; Presentation of CAR before Motor Vehicle can be registered no longer required	11/05/99	Beverly Siagan - Milo
182-99	CREDITABLE WITHHOLDING TAX; Deferred-payment sale not on Installment Plan	11/24/99	JP Properties and Ventures Corp.
198-99	WITHHOLDING TAX ; Definition of International organization	12/10/99	Helen Keller International, Inc.

Others [return to index]

No. of Issuance	Subject Matter	Date of Issue	Addressee
111-99	width="388">ABATEMENT OF PENALTIES	07/22/99	Hon. Natalio F. Beltran III
129-99	ABATEMENT OF PENALTY	08/20/99	Domingo Y Acenas
170-99	AD VALOREM TAX; Pick-up Type Vehicles with Seating Capacity of more than ten (10)	10/26/99	World Star Phils., Inc.
157-99	AD VALOREM TAX	10/07/99	Mr. Achok Ramnani
144-99	ADDITIONAL COMPENSATION ALLOWANCE (ACA)	09/14/99	Mr. Danilo C. Furia
179-99	ADDITIONAL COMPENSATION ALLOWANCE (ACA); Taxability	11/22/99	Mr. Danilo C. Furia
050-99	AUTHORITY OF CIR TO COMPROMISE	04/14/99	Development Bank of the Philippines
213-99	AUTHORITY OF THE COMISSIONER TO PRESCRIBE PROPERTY VALUES	12/28/99	Bacolod Waterfront Development Corproration
212-99	AUTHORITY OF THE COMMISSIONER TO PRESCRIBE REAL PROPERTY VALUES	12/28/99	Belinda Ong, Helen Edith Tan, and Bacolod Real Estate Development Corporation
017-99	AUTHORITY TO ADMINISTER OATHS	02/05/99	Sterling Tobacco Corporation
046-99	AUTHORITY TO PRINT RECEIPTS	04/07/99	Manila Electric Company
172-99	BASES CONVERSION DEVELOPMENT ACT; Foreign Suppliers Participating in the JIT Program	11/05/99	SBDMC
174-99	COMPUTATION OF BOOK VALUE PER SHARES OF STOCK	11/17/99	Chan Robles & Associates Law Firm
196-99	DONEE INSTITUTION; Accreditation	12/09/99	Confederation of Government Employees Organization Inc. (COGEO)
155-99	EXEMPTION FROM TAX OF A REGISTERED INVENTOR OF HOUSEHOLD PESTICIDE	10/07/99	Gonzalo O. Catan Jr.
158-99	EXEMPTION FROM TAX OF INVENTOR OF BULLET MAGAZINE	10/08/99	Wencito F. Yap
184-99	EXEMPTION OF RURAL BANKS FROM PAYMENT OF ALL TAXES	11/24/99	Central Equity Rural Bank, Inc.
110-99	FRANCHISE TAX; Exemption of Cebu Air, Inc.	07/20/99	Romulo Mabanta Buenaventura Sayoc & Delos Angeles
076-99	FRINGE BENEFITS TAX; Car Plans to Managers and Executives	06/16/99	Bush Boake Allen Phils., Inc.
041-99	INVENTORIES; Average Cost or Weighted Average Method	03/30/99	Orion-Squire Capital, Inc. c/o Punongbayan & Araullo
035-99	IPO TAX; Demutualization; Listing of Shares	03/25/99	Sun Life Assurance Company
133-99	ISSUANCE OF RECEIPTS	08/24/99	National Panasonic Sales Phils.
003-99	ISSUANCE OF RECEIPTS; Banks & Financial Institutions- not Exempt	01/12/99	Davao Press Club c/o Philippine News Agency
199-99	OPTIONAL RETIREMENT under P.D. 1146; Benefits paid by GSIS	12/10/99	Ms. Estelita V. Datu
204-99	OVERSEAS COMMUNICATION TAX	12/27/99	PLDT
149-99	R.A. No. 7227	09/17/99	PNB
049-99	R.A. No. 7916; Businesses Operating within the ECOZONE	04/13/99	Ernest H. Weigel Jr.
180-99	RECKONING OF DATE OF SALE FOR PURPOSES OF TAXATION	11/24/99	Quezon City Development & Financing Corp.
178-99	RESUMPTION OF PAYMENT OF SALARIES	11/17/99	Ms. Myrna E. Sobremonte
197-99	RETIREMENT LAW; Gratuity and Terminal Leave Benefits	12/10/99	Ms. Estelita V. Datu
119-99	RETIREMENT PAY; Backwages	08/11/99	Office of the President
034-99	RETIREMENT PAY; Benefits Paid by GSIS	03/24/99	Estelita V. Datu
063-99	RETURN OF CORPORATION CONTEMPLATING DISSOLUTION	05/05/99	Diaz Murillo Dalupan
139-99	REVOCATION OF RULINGS	09/07/99	Millard M. Manseguiao
042-99	RP-JAPAN TAX TREATY; Payment of Royalties	03/30/99	Mitsubishi Heavy Industries Philippines, Inc.
001-99	RP-NETHERLANDS TAX TREATY - Interest Payments	01/07/99	Hercules Ultramarine, Inc./ Nuez and Associates
016-99	RP-NETHERLANDS TAX TREATY; Royalty Payments	02/04/99	Maple Leaf Foods, Inc. c/o Britannico Consunji and Sarmiento
020-99	RP-SINGAPORE TAX TREATY; Royalties	02/24/99	First Philippine Consultants, Inc.
165-99	RP-US TAX TREATY; Business Profits; VAT	10/21/99	Punong Bayan & Araullo
093-99	RP-US TAX Treaty; Income Tax	07/08/99	Sycip Salazar Hernandez & Gatmaitan (Morgan Guaranty Trust Co. of N.Y.)
163-99	RP-US TAX TREATY; Most Favored Nation Clause	10/20/99	Department of Treasury
147-99	STATUTE OF LIMITATION; Period within which to Assess	09/16/99	Balmeo Bautista & Peñasales Law Offices
082-99	SURCHARGE AND INTEREST	06/22/99	Philips Export Industries, Inc.
122-99	SURCHARGE AND INTEREST	08/11/99	Gen. Vehicle Parts Mfg. & Rebuilding Center, Inc.
127-99	TAX AMNESTY	08/17/99	Fe L. Concepcion
126-99	TRANSFER OF ASSETS	08/17/99	SPI Technologies
192-99	TRANSFERABILITY OF TAX CREDIT CERTIFICATES	12/06/99	Catindig Tiongco and Nibungco
183-99	UNLAWFUL DIVULGENCE	11/24/99	Eduardo Q. Cabreros,Jr and Associates
185-99	UNLAWFUL DIVULGENCE	11/26/99	Office of the Ombudsman
130-99	VOLUNTARY ASSESSMENT PROGRAM	08/20/99	H.R. Lopez Co., Inc.
124-99	WAIVER OF PENALTIES	08/17/99	Emilino T. Maestro
205-99	WAIVER OF SURCHARGE AND PENALTY	12/28/99	General Vehicle Parts Manufacturing & Rebuilding Center, Inc.
004-99	WITHHOLDING AGENTS; Individual Buyers not Engaged in Trade	01/15/99	Francisco M. Patawaran, Jr.

Digest of 1999 BIR Rulings [return to index]

Download 1999 BIR Rulings Digest in PDF format

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