Capital Gains Tax [return to index]
|
No. of Issuance
|
Subject Matter
|
Date of Issue
|
Addressee
|
|
031-2000
|
CAPITAL GAINS TAX; Exemption of Transactions from Taxes and Fees Under RA 6657(Comprehensive Agrarian Reform Law of 1988)
|
8/22/00
|
Department of Agrarian Reform
|
|
036-2000
|
CAPITAL GAINS TAX; DOCUMENTARY STAMP TAX; Tax base to be used in the computation
|
9/11/00
|
Mr. Henry lee chuy
|
|
038-2000
|
CAPITAL GAINS TAX; DOCUMENTARY STAMP TAX; Validity of Agreement Whereby Buyers Assumed Payment of Taxes
|
9/11/00
|
Ms. Teresita Santo et., al
|
|
068-2000
|
CAPITAL GAINS TAX; Reconveyance of Property
|
12/14/00
|
Citizens Development, Inc.
|
Documentary Stamp Tax [return to index]
|
No. of Issuance
|
Subject Matter
|
Date of Issue
|
Addressee
|
|
007-2000
|
DOCUMENTARY STAMP TAX; Exemption of CSEZ Registered Enterprise
|
1/5/00
|
SGV & Co.
|
|
027-2000
|
INCOME TAX; DOCUMENTARY STAMP TAX; VAT
|
6/28/00
|
Tan Concepcion and Bawagan Law Offices
|
|
036-2000
|
CAPITAL GAINS TAX; DOCUMENTARY STAMP TAX; Tax base to be used in the computation
|
9/11/00
|
Mr. Henry lee chuy
|
|
038-2000
|
CAPITAL GAINS TAX; DOCUMENTARY STAMP TAX; Validity of Agreement Whereby Buyers Assumed Payment of Taxes
|
9/11/00
|
Ms. Teresita Santo et., al
|
|
049-2000
|
DOCUMENTARY STAMP TAX; Deferment of Payment
|
10/23/00
|
Mr. Roberto B. Tan
|
Donor's Tax [return to index]
|
No. of Issuance
|
Subject Matter
|
Date of Issue
|
Addressee
|
|
022-2000
|
VAT; DONOR'S TAX; Exemption of Donated Index Everest Braille of the Republic of Sweden to the Phil. Blind Union
|
4/6/00
|
Office of the President of the Philippines National Anti-Poverty Commission
|
Estate Tax [return to index]
|
No. of Issuance
|
Subject Matter
|
Date of Issue
|
Addressee
|
|
010-200
|
ESTATE TAX; Family Home
|
1/5/00
|
Mr. Luiz Catriz Taa
|
|
019-2000
|
ESTATE TAX; Extension of Time to File Return
|
3/11/00
|
Ponce Enrile Reyes and Manalantas Law Offices
|
|
020-2000
|
ESTATE TAX; Extension of Time to File Return
|
3/28/00
|
Mr. Enrique B. Leviste
|
|
072-2000
|
ESTATE TAX; Extension of Time to Pay
|
12/18/00
|
Mrs. Madonna O. Rivera
|
Excise Tax [return to index]
|
No. of Issuance
|
Subject Matter
|
Date of Issue
|
Addressee
|
|
002-2000
|
EXCISE TAX; Commingling of Tax-Paid Unleaded Gasoline with Leaded Gasoline
|
1/4/00
|
Department of Energy
|
|
013-2000
|
EXCISE TAX; Exemption of PAL from the Payment of Taxes on Imported Aviation Gas, etc. Not Applicable to Cebu Air, Inc. (CAI)
|
1/7/00
|
Romulo Mabanta Buenaventura Sayoc and delos Angeles
|
|
015-2000
|
EXCISE TAX; Exemption of PAL from the Payment of Taxes on Imported Aviation Gas, etc. Not Applicable to Air Philippines
|
1/7/00
|
Air Philippines Corporation
|
|
040-2000
|
EXCISE TAX; VAT; Exemption of Imported Denatured Alcohol
|
9/13/00
|
ALTO Chemicals
|
|
043-2000
|
EXCISE TAX; Green Cross Baby Cologne Classified as Toilet Waters
|
9/15/00
|
Kapunan Imperial Panaguiton and Bongolan Law Offices
|
Income Tax [return to index]
|
No. of Issuance
|
Subject Matter
|
Date of Issue
|
Addressee
|
|
004-2000
|
INCOME TAX; Fringe Benefits Received by Employees in Special Economic Zones
|
1/5/00
|
United Coconut Chemical, Inc. (Cocochem)
|
|
005-2000
|
INCOME TAX; Filing and Payment of Capital Gains Tax Returns
|
1/5/00
|
Filinvest Land, Inc.
|
|
006-2000
|
INCOME TAX; Interest Paid or Incurred Within Taxable Year
|
1/5/00
|
Philippine National Bank
|
|
008-2000
|
INCOME TAX; Intercorporate Dividends
|
1/5/00
|
SGS Philippines, Inc.
|
|
009-2000
|
INCOME TAX; Fringe Benefits Granted to Salesman and Marketing Executives
|
1/5/00
|
Santos Tardecilla Verdolaga & Co.
|
|
011-2000
|
INCOME TAX; Individual Receiving a Combination of Compensation and Businesses/Professional Income
|
1/5/00
|
Mr. Pepito A. Gonzales
|
|
016-2000
|
INCOME TAX; Exemption from Withholding Tax of Bonds with Maturity Period of More Than 5 Years
|
1/17/00
|
Mdm. Leonor Magtulis Briones
|
|
017-2000
|
INCOME TAX; Income Derived in the Philippines by Foreign Corporation Not Engaged in Trade or Business in the Phil.
|
1/17/00
|
Standard Charter Equator
|
|
018-2000
|
INCOME TAX; Exemption of National Power Corporation
|
1/20/00
|
National Power Corporation
|
|
024-2000
|
INCOME TAX; Income Received by a Subcontractor Whether Domestic or Foreign, from Service Contractor Engaged in Petroleum Operations in the Phil. Per PD 1354
|
5/24/00
|
SGV and Co.
|
|
026-2000
|
INCOME TAX; Prizes and Awards Granted by Association not Accredited by POC Subject to Income Tax and Consequently to 20% WITHHOLDING TAX
|
6/13/00
|
Atty. Samuel D. Estimo
|
|
027-2000
|
INCOME TAX; DOCUMENTARY STAMP TAX; VAT
|
6/28/00
|
Tan Concepcion and Bawagan Law Offices
|
|
029-2000
|
INCOME TAX; CREDITABLE WITHHOLDING TAX
|
7/31/00
|
Chato Eleazar Liboro and Santos
|
|
030-2000
|
INCOME TAX; Tax-Free Merger Under Certain Condition
|
8/10/00
|
SGV and Co.
|
|
033-2000
|
INCOME TAX; Overseas Contract Worker
|
9/5/00
|
Technoserve International Company, Incorporation
|
|
041-2000
|
MINIMUM CORPORATE INCOME TAX; Liability of GOCCs from Payment
|
9/15/00
|
Commission on Audit
|
|
045-2000
|
INCOME TAX; Monetization of Leave Credits to a Maximum of 30 Days and Even up to 50 Days Not Allowed for Tax Exemption Purposes
|
9/26/00
|
Civil Service Commission
|
|
046-2000
|
INCOME TAX; Exemption of U.P. as a Non-Stock, Non-Profit Educational Institution
|
9/26/00
|
UP
|
|
050-2000
|
INCOME TAX; Deadline for Filing Self-Employed
|
10/30/00
|
Domingo C. Salita
|
|
051-2000
|
INCOME TAX; Exemption of Retirement Benefits Under RA 4917
|
10/30/00
|
Far East Bank and Trust Company
|
|
052-2000
|
INCOME TAX; Retirement Benefits
|
10/30/00
|
Far East Bank and Trust Company
|
|
059-2000
|
INCOME TAX; GSIS; SSS; Medicare & Pagibig Contributions
|
11/8/00
|
Mr. Neptali C. Tanon
|
|
064-2000
|
INCOME TAX; Granting ITH by BOI
|
11/27/00
|
Anti-Graft League of the Philippines
|
|
066-2000
|
INCOME TAX; FINAL WITHHOLDING TAX; Senior Citizen
|
11/27/00
|
Mr. Faustino D. Almeda
|
|
067-2000
|
INCOME TAX; Separation Pay Due to Illness
|
11/7/00
|
Atty. Arthur Lluch Padilla
|
|
069-2000
|
INCOME TAX; Tax Exemption of Investors
|
12/14/00
|
Philippine National Oil Company
|
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
|
|
021-2000
|
VAT; Exemption of Imported Defense Equipment/System Intended for Viewing and Display
|
3/28/00
|
Department of National Defense
|
|
022-2000
|
VAT; DONOR's TAX; Exemption of Donated Index Everest Braille of the Republic of Sweden to the Phil. Blind Union
|
4/6/00
|
Office of the President of the Philippines National Anti-Poverty Commission
|
|
025-2000
|
VAT; Importation of Century Eggs
|
5/25/00
|
Metro Subic Mfg., Inc.
|
|
028-2000
|
VAT; Dressing of Live Chicken for a Fee
|
7/28/00
|
Vitarich Corporation
|
|
032-2000
|
MINERAL TAX; VAT; Marbleized Limestone
|
9/1/00
|
Teresa Marble Corporation
|
|
040-2000
|
EXCISE TAX; VAT; Exemption of Imported Denatured Alcohol
|
9/13/00
|
ALTO Chemicals
|
|
044-2000
|
VAT; Lending Investor Not Considered as Non-Bank Financial Intermediary
|
9/15/00
|
SC Lending Corporation
|
|
048-2000
|
VAT; Exemption of Air Phil. Corp. on Importation of Petroleum Products
|
10/23/00
|
Air Philippines Corporation
|
|
053-2000
|
VAT; Exemption of Regional or Area Headquarters of Multi-National Companies
|
10/30/00
|
Primesoft Marketing Limited
|
|
054-2000
|
VAT; Importation by Non-Stock, Non-Profit Donee Institution
|
10/30/00
|
Asosasyon ng Musikong Pilipino Foundation, Inc.
|
|
058-2000
|
VAT; Lease of Residential Units Not Exceeding P 8,000.00
|
11/8/00
|
Mr. Emmanuel A. Cevidoza
|
|
060-2000
|
VAT; Registration of Local Government Units
|
11/8/00
|
Office of the Mayor- San Pedro Laguna
|
|
061-2000
|
VAT; Input Taxes to be Supported by Invoice or Receipt
|
11/8/00
|
Banigued & Banigued Attorneys at Law
|
|
070-2000
|
VAT; International Agreements to which the Phil. is a Signatory
|
12/14/00
|
Hon. Ernie D. Clarete
|
|
073-2000
|
VAT; Exemption of Owners of Motorized Tricycle with Gross Sales Not Exceeding P 100,000.00
|
12/22/00
|
Atty. Arnaldo M. Tejada
|
|
074-2000
|
VAT; Sale to BOI-Registered Supplies; Implications
|
12/22/00
|
Punungbayan & Araullo
|
Withholding Tax [return to index]
|
No. of Issuance
|
Subject Matter
|
Date of Issue
|
Addressee
|
|
026-2000
|
INCOME TAX; Prizes and Awards Granted by Association not Accredited by POC Subject to Income Tax and Consequently to 20% WITHHOLDING TAX
|
6/13/00
|
Atty. Samuel D. Estimo
|
|
029-2000
|
INCOME TAX; CREDITABLE WITHHOLDING TAX
|
7/31/00
|
Chato Eleazar Liboro and Santos
|
|
034-2000
|
WITHHOLDING TAX; Remittance of Creditable Withholding Tax
|
9/5/00
|
Punongbayan and Araullo
|
|
042-2000
|
FINAL WITHHOLDING TAX; Exemption of Interest in One Derived by PERAA Retirement Plan from Depository Bank
|
9/15/00
|
Private Education Retirement Annuity Association
|
|
057-2000
|
FINAL WITHHOLDING TAX; Royalties
|
11/7/00
|
SGV & Co.
|
|
063-2000
|
FINAL WITHHOLDING TAX
|
11/20/00
|
Rizal Commercial Banking Corporation
|
|
065-2000
|
WITHHOLDING TAX
|
11/27/00
|
Office for Southern Cultural Committee
|
|
066-2000
|
INCOME TAX; FINAL WITHHOLDING TAX; Senior Citizen
|
11/27/00
|
Mr. Faustino D. Almeda
|
Others [return to index]
|
No. of Issuance
|
Subject Matter
|
Date of Issue
|
Addressee
|
|
001-2000
|
Disposition of Obsolete and Unused BIR Forms
|
1/3/00
|
Pilipinas Shell Petroleum Corporation
|
|
003-2000
|
Methods of Accounting
|
1/5/00
|
Punongbayan and Araullo
|
|
012-2000
|
Authority of the Commissioner to Prescribe Real Property Values
|
1/7/00
|
Ungco and Ungco
|
|
014-2000
|
Backwages
|
1/7/00
|
National Food Authority
|
|
023-2000
|
RA No. 7227; Proclamation No. 216; Exemption of Poro Point Special Economic Freeport Zone (PPSEFZ)
|
5/18/00
|
John Hay Poro Point Development Corporation
|
|
032-2000
|
MINERAL TAX; VAT; Marbleized Limestone
|
9/1/00
|
Teresa Marble Corporation
|
|
035-2000
|
Issuance of Receipts
|
9/5/00
|
Boehringer Ingelheim
|
|
037-2000
|
Surcharge; Waiver Due to Justifiable Reasons
|
9/11/00
|
Loxon Philippines, Incorporation
|
|
039-2000
|
Denial of Request for Waiver of Surcharges and Penalties
|
9/11/00
|
Boart Longyear Incorporation
|
|
047-2000
|
Waiver of Surcharge
|
9/26/00
|
Ambassador Bienvenido A. Tan Jr.
|
|
055-2000
|
Surcharge
|
10/30/00
|
Coats Thread Philippines
|
|
056-2000
|
Bookkeeping Regulations
|
10/30/00
|
Norberto N. Go-Soco
|
|
062-2000
|
RA 6975 "The DILG Act of 1990"
|
11/20/00
|
Bureau of Jail Management & Penalogy
|
|
071-2000
|
Informer's Reward; Entitlement
|
12/18/00
|
Ms. Sonia T. De Vera
|
|
075-2000
|
Zonal Valuation
|
12/28/00
|
Phinma Property Holding Corporation
|
Digest of 2000 BIR Rulings [return to index]
