Capital Gains Tax [return to index]
|
No. of Issuance
|
Subject Matter
|
Date of Issue
|
Addressee
|
|
014-2003
|
CAPITAL GAINS TAX; taxability of sale of capital asset
Full Text |
10/28/2003
|
Wendell Holdings Co., Inc.
|
|
017-2003
|
CAPITAL GAINS TAX; DOCUMENTARY STAMP TAX; tax consequences of the transfer of ownership of parcels of land based on compromise agreement
Full Text |
11/24/2003
|
Engracio D. Alampay and Joselito B. Floro, ESQS.
|
|
019-2003
|
CAPITAL GAINS TAX; waiver/abatement of surcharge, interest and compromise penalties for late payment due to financial incapacity
Full Text |
11/28/2003
|
Sitio Tiaong Antipolo Mayamot Neighborhood Association Inc.
|
Documentary Stamp Tax [return to index]
|
No. of Issuance
|
Subject Matter
|
Date of Issue
|
Addressee
|
|
015-2003
|
DOCUMENTARY STAMP TAX; taxability of deposit to be applied for future subscription to an increase in capital stock
Full Text |
11/17/2003
|
EBC Strategic Holdings Corporation
|
|
017-2003
|
CAPITAL GAINS TAX; DOCUMENTARY STAMP TAX; tax consequences of the transfer of ownership of parcels of land based on compromise agreement
Full Text |
11/24/2003
|
Engracio D. Alampay and Joselito B. Floro, ESQS.
|
Donor's Tax [return to index]
|
No. of Issuance
|
Subject Matter
|
Date of Issue
|
Addressee
|
|
|
|
|
|
Estate Tax [return to index]
|
No. of Issuance
|
Subject Matter
|
Date of Issue
|
Addressee
|
|
010-2003
|
ESTATE TAX; tax treatment of bank deposit in a joint deposit account upon death of the co-depositor
Full Text |
9/8/2003
|
Ishiwata Gatmaytan and Asociates
|
Excise Tax [return to index]
|
No. of Issuance
|
Subject Matter
|
Date of Issue
|
Addressee
|
|
|
|
|
|
Income Tax [return to index]
|
No. of Issuance
|
Subject Matter
|
Date of Issue
|
Addressee
|
|
002-2003
|
INCOME TAX; exemption from payment of Income Tax pursuant to "Home Guaranty Corporation Act of 2000"
Full Text |
2/12/03
|
Castillo Laman Tan Pantaleon & San Jose
|
|
005-2003
|
INCOME TAX; deductibility of donations made to government priority programs
Full Text |
7/2/2003
|
Philippine Health Insurance Corporation
|
|
012-2003
|
INCOME TAX; taxability of revenues from sources within the customs territory
Full Text |
10/13/2003
|
UPS International, Inc.
|
|
013-2003
|
INCOME TAX; WITHHOLDING TAX; taxation of regular employees assigned abroad
Full Text |
10/13/2003
|
DCCD Engineering Corporation
|
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
|
|
|
|
|
|
Withholding Tax [return to index]
|
No. of Issuance
|
Subject Matter
|
Date of Issue
|
Addressee
|
|
006-2003
|
CREDITABLE WITHHOLDING TAX; professional fees of specialty contractor
Full Text |
8/15/2003
|
Punongbayan and Araullo
|
|
007-2003
|
CREDITABLE WITHHOLDING TAX; taxation of transactions of corporations habitually engaged in real estate business
Full Text |
9/2/2003
|
Household Development Corporation
|
|
008-2003
|
CREDITABLE WITHHOLDING TAX; tax base of real properties in the absence of established zonal values
Full Text |
9/8/2003
|
SGV and Co.
|
|
009-2003
|
WITHHOLDING TAX; imposition of surcharge and interest for late filing/remittance of withholding tax
Full Text |
9/8/2003
|
ATS Construction International, Inc.
|
|
013-2003
|
INCOME TAX; WITHHOLDING TAX; taxation of regular employees assigned abroad
Full Text |
10/13/2003
|
DCCD Engineering Corporation
|
|
016-2003
|
WITHHOLDING TAX; non-remittance of withholding tax
Full Text |
11/24/2003
|
Hon. Jose L. Atienza, Jr.
|
|
018-2003
|
CREDITABLE WITHHOLDING TAX; exemption from 1% CWT on income payments made by top corporations to Shell Philippines Exploration
Full Text |
11/24/2003
|
Department of Energy
|
Others [return to index]
|
No. of Issuance
|
Subject Matter
|
Date of Issue
|
Addressee
|
|
001-2003
|
Tax exemption granted to airline companies on importation of petroleum products for use in domestic operations
Full Text |
1/29/2003
|
Philippine Airlines; Cebu Air, Inc.; Air Philippines Corporation; and Pacific Airways Corporation
|
|
003-2003
|
Tax consequences of the proposed issuance of a zero coupon "Foreign Currency Deposit Unit Treasury Notes"
Full Text |
3/27/2003
|
Hon. Eduardo Sergio G. Edeza
|
|
004-2003
|
Request for authority to use foreign currency in financial statements
Full Text |
6/3/2003
|
The Joint Foreign Chambers of Commerce of the Philippines (through Joaquin Cunanan and Co.)
|
|
011-2003
|
Taxability of entities operating within the Clark Special Economic Zone
Full Text |
9/19/2003
|
SGV and Co.
|
