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