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]
