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]