Capital Gains Tax [return to index]

No. of Issuance
Subject Matter
Date of Issue
Addressee

012-2001

CAPITAL GAINS TAX; DOCUMENTARY STAMP TAX; transfer of land by way of disturbance compensation

3/14/01

Forform CARP Beneficiaries Association (PCBA)

020-2001

CAPITAL GAINS TAX; INCOME TAX; DOCUMENTARY STAMP TAX; sale of peace bonds to inventors at a deep discount

5/31/01

Caucus of Development NGO Networks

037-2001

CAPITAL GAINS TAX; waiver of penalty charges on the sale of real property

9/3/01

Dr. Leonardo C. Estrada, Jr.

041-2001

CAPITAL GAINS TAX; DOCUMENTARY STAMP TAX; zonal valuation

9/18/01

Lazaro, Tuazon, Santos and Associates

044-2001

CAPITAL GAINS TAX; DOCUMENTARY STAMP TAX; execution sale

9/25/01

Raul S. Sison and Associates

045-2001

CAPITAL GAINS TAX; foreclosure sale

9/26/01

Bustos Villafuerte Associates

046-2001

CAPITAL GAINS TAX; DOCUMENTARY STAMP TAX; redemption period

9/26/01

Ayala Life

055-2001

CAPITAL GAINS TAX; remittance not subject to Branch Profit Remittance Tax

12/5/01

SGV and Company

056-2001

INCOME TAX; CREDITABLE WITHHOLDING TAX; CAPITAL GAINS TAX; DOCUMENTARY STAMP TAX; release of mortgage

12/6/01

Villareal, Rosacia, Dino and Patag

Documentary Stamp Tax [return to index]

No. of Issuance
Subject Matter
Date of Issue
Addressee

002-2001

DOCUMENTARY STAMP TAX; tax deferred exchange/merger

2/2/01

Padilla Law Office

003-2001

DONOR'S TAX; DOCUMENTARY STAMP TAX; donation of a parcel of land in favor of LRTA

2/5/01

Mr. Rodrigo Camelo-Ong

004-2001

INCOME TAX; VAT; DOCUMENTARY STAMP TAX; rental payment received from the offshore lessee of container vans

2/16/01

KPMG - Laya Manghaya and Co.

012-2001

CAPITAL GAINS TAX; DOCUMENTARY STAMP TAX; transfer of land by way of disturbance compensation

3/14/01

Forform CARP Beneficiaries Association (FCBA)

014-2001

PERCENTAGE TAX; DOCUMENTARY STAMP TAX; taxation of insurance premium

3/26/01

SGV and Co.

020-2001

CAPITAL GAINS TAX; INCOME TAX; DOCUMENTARY STAMP TAX; sale of peace bonds to inventors at a deep discount

5/31/01

Caucus of Development NGO Networks

021-2001

DOCUMENTARY STAMP TAX

6/13/01

Roco, Buñag, Kapunan and Migallos

032-2001

INCOME TAX; DOCUMENTARY STAMP TAX; tax-free exchange; demutualization

7/27/01

Phil. Stock Exchange, Inc.

041-2001

CAPITAL GAINS TAX; DOCUMENTARY STAMP TAX; zonal valuation

9/18/01

Lazaro, Tuazon, Santos and Associates

044-2001

CAPITAL GAINS TAX; DOCUMENTARY STAMP TAX; execution sale

9/25/01

Raul S. Sison and Associates

046-2001

CAPITAL GAINS TAX; DOCUMENTARY STAMP TAX; redemption period

9/26/01

Ayala Life

050-2001

FINAL W/TAX; DOCUMENTARY STAMP TAX; T-bills

10/29/01

Hon. Eduardo Sergio G. Edeza

052-2001

FINAL WITHHOLDING TAX; INCOME TAX; DOCUMENTARY STAMP TAX; interest on any currency bank deposit and yield or any other monetary benefit from deposit substitutes

11/16/01

Hon. Sergio G. Edeza

056-2001

INCOME TAX; CREDITABLE WITHHOLDING TAX; CAPITAL GAINS TAX; DOCUMENTARY STAMP TAX; release of mortgage

12/6/01

Villareal, Rosacia, Dino and Patag

059-2001

DOCUMENTARY STAMP TAX; assignment of subscriptions

12/20/01

SGV and Company

Donor's Tax [return to index]

No. of Issuance
Subject Matter
Date of Issue
Addressee

003-2001

DONOR'S TAX; DOCUMENTARY STAMP TAX; donation of a parcel of land in favor of LRTA

2/5/01

Mr. Rodrigo Camelo-Ong

029-2001

DONOR'S TAX; surcharge and interest; usufruct

7/15/01

Legaspi and Associates

033-2001

DONOR'S TAX; issuance of CAR

8/7/01

Ms. Anita B. Ancheta (RDO) - RDO No. 19

Estate Tax [return to index]

No. of Issuance
Subject Matter
Date of Issue
Addressee

015-2001

ESTATE TAX; extension of time to pay

3/28/01

Sycip, Salazar, Hernandez and Gatmaitan

Excise Tax [return to index]

No. of Issuance
Subject Matter
Date of Issue
Addressee

018-2001

EXCISE TAX - cigarettes

5/10/01

Banigued and Banigued

036-2001

EXCISE TAX; petroleum service contractor

8/20/01

SGV and Company

039-2001

EXCISE TAX; importation of methyl alcohol

9/13/01

Vicente R. Reyes and Associates

049-2001

EXCISE TAX; VAT; water-based lubricants

10/24/01

Exim Cargo Systems

Income Tax [return to index]

No. of Issuance
Subject Matter
Date of Issue
Addressee

004-2001

INCOME TAX; VAT; DOCUMENTARY STAMP TAX; rental payment received from the offshore lessee of container vans

2/16/01

KPMG - Laya Manghaya and Co.

007-2001

Suspension of MINIMUM CORPORATE INCOME TAX due to cessation of business activities

2/22/01

Puyat, Jacinto and Santos Atty.-at-Law

020-2001

CAPITAL GAINS TAX; INCOME TAX; DST; sale of peace bonds to inventors at a deep discount

5/31/01

Caucus of Development NGO Networks

022-2001

INCOME TAX; WITHHOLDING TAX; taxation of amounts received by reason of a valid dismissal

6/13/01

Mrs. Luzviminda A. Salvador

025-2001

FRINGE BENEFITS TAX; INCOME TAX; WITHHOLDING TAX; housing and vehicle allowance

6/13/01

Punongbayab and Araullo

026-2001

MINIMUM CORPORATE INCOME TAX; composition of cost of goods sold

6/13/01

Erlinda R. Victoria

027-2001

INCOME TAX; tax treatment of hospitalization benefits

6/20/01

SGV and Co.

032-2001

INCOME TAX; DOCUMENTARY STAMP TAX; tax-free exchange; demutualization

7/27/01

Phil. Stock Exchange, Inc.

047-2001

INCOME TAX; VAT; regional headquarters

9/28/01

KPMG - Laya Manghaya and Co.

051-2001

MIMIMUM CORPORATE INCOME TAX;year of registration with the BIR 

11/7/01

A.C. Steel Industries, Inc.

052-2001

FINAL WITHHOLDING TAX; INCOME TAX; DOCUMENTARY STAMP TAX; interest on any currency bank deposit and yield or any other monetary benefit from deposit substitutes

11/16/01

Hon. Sergio G. Edeza

054-2001

INCOME TAX; WITHHOLDING TAX; separation benefits

12/4/01

CESB

056-2001

INCOME TAX; CREDITABLE WITHHOLDING TAX; CAPITAL GAINS TAX; DOCUMENTARY STAMP TAX; release of mortgage

12/6/01

Villareal, Rosacia, Dino and Patag

057-2001

INCOME TAX; taxation of mixed income

12/19/01

Mr. Pepito A. Gonzales

Percentage Tax [return to index]

No. of Issuance
Subject Matter
Date of Issue
Addressee

014-2001

PERCENTAGE TAX; DOCUMENTARY STAMP TAX; taxation of insurance premium

3/26/01

SGV and Co.


Value Added Tax [return to index]

No. of Issuance
Subject Matter
Date of Issue
Addressee

004-2001

INCOME TAX; VAT; DOCUMENTARY STAMP TAX; rental payment received from the offshore lessee of container vans

2/16/01

KPMG - Laya Manghaya and Co.

047-2001

INCOME TAX; VAT; regional headquarters

9/28/01

KPMG - Laya Manghaya and Co.

049-2001

EXCISE TAX; VAT; water-based lubricants

10/24/01

Exim Cargo Systems

Withholding Tax [return to index]

No. of Issuance
Subject Matter
Date of Issue
Addressee

005-2001

FINAL W/TAX on prize received from government-sponsored raffle project

2/21/01

Hon. Ramon B. Cardenas

013-2001

CREDITABLE WITHHOLDING TAX; deferred payment sales of real property made prior to and after Feb. 20, 1996

3/22/01

Cityland Development Corporation

016-2001

CREDITABLE WITHHOLDING TAX; taxation of dentists

4/30/01

Phil. Dental Association

022-2001

INCOME TAX; WITHHOLDING TAX; taxation of amounts received by reason of a valid dismissal

6/13/01

Mrs. Luzviminda A. Salvador

024-2001

FINAL WITHHODING TAX; gross income derived by subcontractors

6/13/01

Banigued and Banigued

025-2001

FRINGE BENEFITS TAX; INCOME TAX; WITHHOLDING TAX; housing and vehicle allowance

6/13/01

Punongbayan and Araullo

030-2001

FINAL W/TAX; trust agreements; pre-termination of long term deposits

7/24/01

Equitable PCI Bank

031-2001

WITHHOLDING TAX; abatement/waiver of penalties on late remittance

7/24/01

DSWD

040-2001

CREDITABLE WITHHOLDING TAX; taxation of income payments made to Regional Operating Headquarters

9/18/01

Banigued and Banigued

043-2001

WITHHOLDING TAX on compensation income, COLA and amelioration allowances

9/21/01

Phil. Ports Authority

050-2001

FINAL W/TAX; DOCUMENTARY STAMP TAX; T-bills

10/29/01

Hon. Eduardo Sergio G. Edeza

052-2001

FINAL WITHHOLDING TAX; INCOME TAX; DOCUMENTARY STAMP TAX; interest on any currency bank deposit and yield or any other monetary benefit from deposit substitutes

11/16/01

Hon. Sergio G. Edeza

054-2001

INCOME TAX; WITHHOLDING TAX; separation benefits

12/4/01

CESB

056-2001

INCOME TAX; CREDITABLE WITHHOLDING TAX; CAPITAL GAINS TAX; DOCUMENTARY STAMP TAX; release of mortgage

12/6/01

Villareal, Rosacia, Dino and Patag

Others [return to index]

No. of Issuance
Subject Matter
Date of Issue
Addressee
001-2001
WAIVER OF SURCHARGE, INTEREST AND COMPROMISE PENALTY on temporary deferment of national taxes due to labor strike
1/8/01
Phil Appliance Corp.
006-2001
Tax exemption of cooperative
2/22/01
Nabunturan Integrated Corporations
008-2001
Tax exemption of cooperative
3/5/01
Los Angeles, Damoog and Manggabao Multi-Purpose Cooperative, Inc.
009-2001
Amortization of commission payment
3/6/01
SGV and Co.
010-2001
Request for Income Tax Return for the purpose of investigation
3/9/01
NBI
011-2001
Waiver of surcharge
3/12/01
Penta Pacific Realty
017-2001
Taxation of sale of foreclosed properties by AFPSLAI
5/9/01
Armed Forces and Police Savings and Loan Association, Inc. (AFPSLAI)
019-2001
Accreditation of foreign corp. as donee institution
5/10/01
Phil Council for NGO Certificate
023-2001
25% allocation to NHIP not abolished
6/13/01
DOF
028-2001
Fund transfer as ordered by Court
7/12/01
Padilla Law Office
034-2001
Issuance of CAR
8/8/01
Gancayco, Nibungco and Balasbas Law Office
035-2001
Tax treatment of issuance of bonds
8/16/01
Hon. Eduardo Sergio G. Edeza
038-2001
Taxation of Clark Development Corporation
9/10/01
Clark Development Corporation
042-2001
Waiver of Penalties
9/20/01
Rafael I. Belarmino (Ret.)
048-2001
Validity of BIR ruling
10/22/01
Jacinto and Jacinto, CPAs
053-2001
Authority to Print (ATP) Invoices and Receipts
11/26/01
Prudential Life Plan, Inc.
058-2001
Change of tax status of withholding agents
12/19/01
TFS Pawnshop, Inc.

Digest of 2001 BIR Rulings [return to index]

Download 2001 BIR Rulings Digest in PDF format