Capital Gains Tax [return to index]
|
No. of Issuance
|
Subject Matter
|
Date of Issue
|
Addressee
|
|
004-2002
|
CAPITAL GAINS TAX; basis of CAR
|
1/11/02
|
Land Registration Authority
|
|
007-2002
|
CAPITAL GAINS TAX; DOCUMENTARY STAMP TAX; authority to compromise
|
2/14/02
|
Ms. Teresita Santos, et al
|
|
021-2002
|
WITHHOLDING TAX; CAPITAL GAINS TAX; DOCUMENTARY STAMP TAX; VALUE-ADDED TAX; DONOR’S TAX; transfer of properties to the liquidator as trustee
|
5/31/02
|
Atty. Danilo Concepcion
|
Documentary Stamp Tax [return to index]
|
No. of Issuance
|
Subject Matter
|
Date of Issue
|
Addressee
|
|
007-2002
|
CAPITAL GAINS TAX; DOCUMENTARY STAMP TAX; authority to compromise
|
2/14/02
|
Ms. Teresita Santos, et al
|
|
021-2002
|
WITHHOLDING TAX; CAPITAL GAINS TAX; DOCUMENTARY STAMP TAX; VALUE-ADDED TAX; DONOR’S TAX; transfer of properties to the liquidator as trustee
|
5/31/02
|
Atty. Danilo Concepcion
|
|
039-2002
|
DOCUMENTARY STAMP TAX; gain or loss in partial or complete liquidation of a corporation
|
11/11/02
|
Puyat Jacinto and Santos
|
Donor's Tax [return to index]
|
No. of Issuance
|
Subject Matter
|
Date of Issue
|
Addressee
|
|
021-2002
|
WITHHOLDING TAX; CAPITAL GAINS TAX; DOCUMENTARY STAMP TAX; VALUE-ADDED TAX; DONOR’S TAX; transfer of properties to the liquidator as trustee
|
5/31/02
|
Atty. Danilo Concepcion
|
|
033-2002
|
DONOR’S TAX; sale of realty less than the adequate value
|
8/16/02
|
Laya Mananghaya and Co.
|
Estate Tax [return to index]
|
No. of Issuance
|
Subject Matter
|
Date of Issue
|
Addressee
|
|
012-2002
|
ESTATE TAX; deductions from gross estate
|
4/30/02
|
Atty. Juanito L. Santos
|
Excise Tax [return to index]
|
No. of Issuance
|
Subject Matter
|
Date of Issue
|
Addressee
|
|
015-2002
|
EXCISE TAX; variant of a new brand of cigarette
|
4/16/02
|
Baniqued and Baniqued
|
|
016-2002
|
EXCISE TAX; subsequent sale of imported vehicles to non-tax exempt entity
|
4/24/02
|
Hon. Noel Eli B. Kintanar
|
|
037-2002
|
EXCISE TAX; imported articles of an inventor
|
10/15/02
|
Nila N. Mendiola and Associates
|
|
040-2002
|
EXCISE TAX; VALUE-ADDED TAX; importation of petroleum products
|
11/14/02
|
Lan-Gas Manufacturing
|
Income Tax [return to index]
|
No. of Issuance
|
Subject Matter
|
Date of Issue
|
Addressee
|
|
010-2002
|
INCOME TAX; filing of Short Period Return
|
2/19/02
|
SGV and Company
|
|
011-2002
|
INCOME TAX; net operating loss
|
3/27/02
|
SGV and Company
|
|
038-2002
|
INCOME TAX; VALUE-ADDED TAX; withdrawal of tax incentives to government agencies and instrumentalities
|
11/5/02
|
Duty Free Phils.
|
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
|
|
006-2002
|
VALUE-ADDED TAX; taxability of SBF registered enterprises
|
1/29/02
|
National Power Corporation
|
|
021-2002
|
WITHHOLDING TAX; CAPITAL GAINS TAX; DOCUMENTARY STAMP TAX; VALUE-ADDED TAX; DONOR’S TAX; transfer of properties to the liquidator as trustee
|
5/31/02
|
Atty. Danilo Concepcion
|
|
031-2002
|
VALUE-ADDED TAX
|
8/12/02
|
Foster Wheeler (Phils.) Corporation
|
|
038-2002
|
INCOME TAX; VALUE-ADDED TAX; withdrawal of tax incentives to government agencies and instrumentalities
|
11/5/02
|
Duty Free Phils.
|
|
040-2002
|
EXCISE TAX; VALUE-ADDED TAX; importation of petroleum products
|
11/14/02
|
Lan-Gas Manufacturing
|
Withholding Tax [return to index]
|
No. of Issuance
|
Subject Matter
|
Date of Issue
|
Addressee
|
|
003-2002
|
WITHHOLDING TAXES; non-offsetting of taxes against future remittance
|
1/11/02
|
National Power Corporation
|
|
009-2002
|
CREDITABLE WITHHOLDING TAX on talent fees
|
2/18/02
|
ABS-CBN Broadcasting Corporation
|
|
021-2002
|
WITHHOLDING TAX; CAPITAL GAINS TAX; DOCUMENTARY STAMP TAX; VALUE-ADDED TAX; DONOR’S TAX; transfer of properties to the liquidator as trustee
|
5/31/02
|
Atty. Danilo Concepcion
|
|
024-2002
|
FINAL WITHHOLDING TAX for alien employees
|
6/21/02
|
Board of Investment
|
|
027-2002
|
WITHHOLDING TAX on sale of real property
|
7/3/02
|
Sentosa Pack Property Development Corp.
|
|
029-2002
|
WITHHOLDING TAX; compensation income of government employees; substituted filing of ITR
|
7/31/02
|
Atty. Maria Elena C. Ramiro
|
|
036-2002
|
FRINGE BENEFIT TAX; WITHHOLDING TAX; application of Tax Credit Certificate (TCC)
|
10/9/02
|
Tax Counseling Integrated
|
Others [return to index]
|
No. of Issuance
|
Subject Matter
|
Date of Issue
|
Addressee
|
|
001-2002
|
Period for filing returns and payment of taxes
|
1/9/02
|
Social Security System
|
|
002-2002
|
Non-taxability of monetized leave credits
|
1/12/02
|
Development Bank of the Philippines
|
|
005-2002
|
GROSS RECEIPTS TAX; liability of thrift banks
|
1/11/02
|
Land Registration Authority
|
|
013-2002
|
FRINGE BENEFITS TAX; taxability of outstation allowance
|
4/5/02
|
Punongbayan and Araullo
|
|
014-2002
|
Change of accounting method
|
4/10/02
|
Joaquin Cunanan and Co.
|
|
017-2002
|
Taxability of BCDA Bonds
|
4/29/02
|
Bases Conversion Development Authority
|
|
018-2002
|
Taxability of monetized leave credits
|
5/3/02
|
Department of Social Welfare and Developemt
|
|
019-2002
|
De minimis medical allowance
|
5/9/02
|
Fernandez, Santos and Lopez
|
|
020-2002
|
Tax consequences of Electric Power Industry Reform Act of 2001
|
5/13/02
|
Power Sector Assets and Liabilities Management Corp.
|
|
022-2002
|
Investment agreement as a capital contribution
|
6/10/02
|
SGV and Co. (Attn. Victoria A. Villaluz)
|
|
023-2002
|
FRINGE BENEFITS TAX; de minimis meal and food allowance
|
6/21/02
|
Joaquin Cunanan and Co.
|
|
025-2002
|
IMPROPERLY ACCUMULATED EARNINGS TAX; publicly-held corporation
|
6/25/02
|
SGV and Co. (Abbot Phils., Inc.)
|
|
026-2002
|
Tax consequence of issuance of zero coupon bonds
|
6/27/02
|
Home Guaranty Corp.
|
|
028-2002
|
Tax consequences of a conveyance of land by a dissolving corporation
|
7/22/02
|
Knecht, Inc.
|
|
030-2002
|
Taxability of properties surrendered as ill-gotten wealth in favor of the Philippine Government
|
8/7/02
|
PCGG (Attn. Commissioner Hayde B. Yorac)
|
|
032-2002
|
Effective date of merger
|
8/12/02
|
SGV and Co.
|
|
034-2002
|
Taxation of Additional Compensation Allowance (ACA)
|
8/16/02
|
Amor P. Liban
|
|
035-2002
|
IMPROPERLY ACCUMULATED EARNINGS TAX; publicly-held corporations
|
8/29/02
|
Laya Mananghaya and Co.
|
|
036-2002
|
FRINGE BENEFIT TAX; WITHHOLDING TAX; application of Tax Credit Certificate (TCC)
|
10/9/02
|
Tax Counseling Integrated
|
|
041-2002
|
Taxability of FRINGE BENEFIT TAX
|
11/14/02
|
Samahang Manggawa ng University of St. Tomas
|
Digest of 2002 BIR Rulings [return to index]
