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]

Download 2002 BIR Rulings Digest in PDF format