The LawPhil Project - Arellano Law Foundation
_ BIR Memorandum Rulings

No. 041-2002
November 14, 2002
Taxability of FRINGE BENEFIT TAX Samahang Manggawa ng University of St. Tomas
No. 040-2002
November 14, 2002
EXCISE TAX; VALUE-ADDED TAX; importation of petroleum products Lan-Gas Manufacturing
No. 039-2002
November 11, 2002
DOCUMENTARY STAMP TAX; gain or loss in partial or complete liquidation of a corporation Puyat Jacinto and Santos
No. 038-2002
November 5, 2002
INCOME TAX; VALUE-ADDED TAX; withdrawal of tax incentives to government agencies and instrumentalities Duty Free Phils.
No. 037-2002
October 15, 2002
EXCISE TAX; imported articles of an inventor Nila N. Mendiola and Associates
No. 036-2002
October 9, 2002
FRINGE BENEFIT TAX; WITHHOLDING TAX; application of Tax Credit Certificate (TCC) Tax Counseling Integrated
No. 035-2002
August 29, 2002
IMPROPERLY ACCUMULATED EARNINGS TAX; publicly-held corporations Laya Mananghaya and Co.
No. 034-2002
August 16, 2002
Taxation of Additional Compensation Allowance (ACA) Amor P. Liban
No. 033-2002
August 16, 2002
DONOR’S TAX; sale of realty less than the adequate value Laya Mananghaya and Co.
No. 032-2002
August 12, 2002
Effective date of merger SGV and Co.
No. 031-2002
August 12, 2002
VALUE-ADDED TAX Foster Wheeler (Phils.) Corporation
No. 030-2002
August 7, 2002
Taxability of properties surrendered as ill-gotten wealth in favor of the Philippine Government PCGG (Attn. Commissioner Hayde B. Yorac)
No. 029-2002
July 31, 2002
WITHHOLDING TAX; compensation income of government employees; substituted filing of ITR Atty. Maria Elena C. Ramiro
No. 028-2002
July 22, 2002
Tax consequences of a conveyance of land by a dissolving corporation

Knecht, Inc.

No. 027-2002
July 3, 2002
WITHHOLDING TAX on sale of real property Sentosa Pack Property Development Corp.
No. 026-2002
June 27, 2002
Tax consequence of issuance of zero coupon bonds Home Guaranty Corp.
No. 025-2002
June 25, 2002
IMPROPERLY ACCUMULATED EARNINGS TAX; publicly-held corporation SGV and Co. (Abbot Phils., Inc.)
No. 024-2002
June 21, 2002
FINAL WITHHOLDING TAX for alien employees Board of Investment
No. 023-2002
June 21, 2002
FRINGE BENEFITS TAX; de minimis meal and food allowance Joaquin Cunanan and Co.
No. 022-2002
June 10, 2002
Investment agreement as a capital contribution SGV and Co. (Attn. Victoria A. Villaluz)
No. 021-2002
May 31, 2002
WITHHOLDING TAX; CAPITAL GAINS TAX; DOCUMENTARY STAMP TAX; VALUE-ADDED TAX; DONOR’S TAX; transfer of properties to the liquidator as trustee Atty. Danilo Concepcion
No. 020-2002
May 13, 2002
Tax consequences of Electric Power Industry Reform Act of 2001 Power Sector Assets and Liabilities Management Corp.
No. 019-2002
May 9, 2002
De minimis medical allowance Fernandez, Santos and Lopez
No. 018-2002
May 3, 2002
Taxability of monetized leave credits Department of Social Welfare and Developemt
No. 017-2002
April 29, 2002
Taxability of BCDA Bonds Bases Conversion Development Authority
No. 016-2002
April 24, 2002
EXCISE TAX; subsequent sale of imported vehicles to non-tax exempt entity Hon. Noel Eli B. Kintanar
No. 015-2002
April 16, 2002
EXCISE TAX; variant of a new brand of cigarette Baniqued and Baniqued
No. 014-2002
April 10, 2002
Change of accounting method Joaquin Cunanan and Co.
No. 013-2002
April 5, 2002
FRINGE BENEFITS TAX; taxability of outstation allowance Punongbayan and Araullo
No. 012-2002
April 3, 2002
ESTATE TAX; deductions from gross estate Atty. Juanito L. Santos
No. 011-2002
March 27, 2002
INCOME TAX; net operating loss SGV and Company
No. 010-2002
February 19, 2002
INCOME TAX; filing of Short Period Return SGV and Company
No. 009-2002
February 18, 2002
CREDITABLE WITHHOLDING TAX on talent fees ABS-CBN Broadcasting Corporation
No. 008-2002 Recalled
No. 007-2002
February 14, 2002
CAPITAL GAINS TAX; DOCUMENTARY STAMP TAX; authority to compromise Ms. Teresita Santos, et al
No. 006-2002
January 29, 2002
VALUE-ADDED TAX; taxability of SBF registered enterprises National Power Corporation
No. 005-2002
January 11, 2002
GROSS RECEIPTS TAX; liability of thrift banks Land Registration Authority
No. 004-2002
January 11, 2002
CAPITAL GAINS TAX; basis of CAR Land Registration Authority
No. 003-2002
January 11, 2002
WITHHOLDING TAXES; non-offsetting of taxes against future remittance National Power Corporation
No. 002-2002
January 12, 2002
Non-taxability of monetized leave credits Development Bank of the Philippines
No. 001-2002
April 25, 2002
Period for filing returns and payment of taxes Social Security System
No. 059-2001
December 20, 2001
DOCUMENTARY STAMP TAX; assignment of subscriptions SGV and Company
No. 057-2001
December 19, 2001
INCOME TAX; taxation of mixed income Mr. Pepito A. Gonzales
No. 058-2001
December 19, 2001
Change of tax status of withholding agents TFS Pawnshop, Inc.
No. 056-2001
December 6, 2001
No. 055-2001
December 5, 2001
CAPITAL GAINS TAX; remittance not subject to Branch Profit Remittance Tax SGV and Company
No. 054-2001
December 4, 2001
No. 053-2001
November 26, 2001
Authority to Print (ATP) Invoices and Receipts Prudential Life Plan, Inc.
No. 052-2001
November 16, 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 Hon. Sergio G. Edeza
No. 051-2001
November 7, 2001
MIMIMUM CORPORATE INCOME TAX;year of registration with the BIR A.C. Steel Industries, Inc.
No. 050-2001
October 29, 2001
FINAL W/TAX; DOCUMENTARY STAMP TAX; T-bills Hon. Eduardo Sergio G. Edeza
No. 049-2001
October 24, 2001
EXCISE TAX; VAT; water-based lubricants Exim Cargo Systems
No. 048-2001
October 22, 2001
Validity of BIR ruling Jacinto and Jacinto, CPAs
No. 047-2001
September 28, 2001
INCOME TAX; VAT; regional headquarters KPMG - Laya Manghaya and Co.
No. 046-2001
September 26, 2001
No. 045-2001
September 26, 2001
CAPITAL GAINS TAX; foreclosure sale Bustos Villafuerte Associates
No. 044-2001
September 25, 2001
CAPITAL GAINS TAX; DOCUMENTARY STAMP TAX; execution sale Raul S. Sison and Associates
No. 043-2001
September 21, 2001
WITHHOLDING TAX on compensation income, COLA and amelioration allowances Phil. Ports Authority
No. 042-2001
September 20, 2001
Waiver of Penalties Rafael I. Belarmino (Ret.)
No. 041-2001
September 18, 2001
CAPITAL GAINS TAX; DOCUMENTARY STAMP TAX; zonal valuation Lazaro, Tuazon, Santos and Associates
No. 040-2001
September 18, 2001
CREDITABLE WITHHOLDING TAX; taxation of income payments made to Regional Operating Headquarters Banigued and Banigued
No. 039-2001
September 13, 2001
EXCISE TAX; importation of methyl alcohol Vicente R. Reyes and Associates
No. 038-2001
September 10, 2001
Taxation of Clark Development Corporation Clark Development Corporation
No. 037-2001
September 3, 2001
CAPITAL GAINS TAX; waiver of penalty charges on the sale of real property Dr. Leonardo C. Estrada, Jr.
No. 036-2001
August 20, 2001
EXCISE TAX; petroleum service contractor SGV and Company
No. 035-2001
August 16, 2001
Tax treatment of issuance of bonds Hon. Eduardo Sergio G. Edeza
No. 034-2001
August 8, 2001
Issuance of CAR Gancayco, Nibungco and Balasbas Law Office
No. 033-2001
August 7, 2001
DONOR'S TAX; issuance of CAR Ms. Anita B. Ancheta (RDO) - RDO No. 19
No. 032-2001
July 27, 2001
INCOME TAX; DOCUMENTARY STAMP TAX; tax-free exchange; demutualization Phil. Stock Exchange, Inc.
No. 031-2001
July 24, 2001
WITHHOLDING TAX; abatement/waiver of penalties on late remittance DSWD
No. 030-2001
July 24, 2001
FINAL W/TAX; trust agreements; pre-termination of long term deposits Equitable PCI Bank
No. 029-2001
July 15, 2001
DONOR'S TAX; surcharge and interest; usufruct Legaspi and Associates
No. 028-2001
July 12, 2001
Fund transfer as ordered by Court Padilla Law Office
No. 027-2001
June 20, 2001
INCOME TAX; tax treatment of hospitalization benefits SGV and Co.
No. 025-2001
June 13, 2001
FRINGE BENEFITS TAX; INCOME TAX; WITHHOLDING TAX; housing and vehicle allowance Punongbayab and Araullo
No. 026-2001
June 13, 2001
MINIMUM CORPORATE INCOME TAX; composition of cost of goods sold Erlinda R. Victoria
No. 025-2001
June 13, 2001
FRINGE BENEFITS TAX; INCOME TAX; WITHHOLDING TAX; housing and vehicle allowance Punongbayan and Araullo
No. 024-2001
June 13, 2001
FINAL WITHHODING TAX; gross income derived by subcontractors Banigued and Banigued
No. 023-2001
June 13, 2001
25% allocation to NHIP not abolished DOF
No. 022-2001
June 13, 2001
INCOME TAX; WITHHOLDING TAX; taxation of amounts received by reason of a valid dismissal Mrs. Luzviminda A. Salvador
No. 021-2001
June 13, 2001
DOCUMENTARY STAMP TAX Roco, Buñag, Kapunan and Migallos
No. 020-2001
May 31, 2001
CAPITAL GAINS TAX; INCOME TAX; DOCUMENTARY STAMP TAX; sale of peace bonds to inventors at a deep discount Caucus of Development NGO Networks
No. 019-2001
May 10, 2001
Accreditation of foreign corp. as donee institution Phil Council for NGO Certificate
No. 018-2001
May 10, 2001
EXCISE TAX - cigarettes Banigued and Banigued
No. 017-2001
May 9, 2001
Taxation of sale of foreclosed properties by AFPSLAI Armed Forces and Police Savings and Loan Association, Inc. (AFPSLAI)
No. 016-2001
April 30, 2001
CREDITABLE WITHHOLDING TAX; taxation of dentists Phil. Dental Association
No. 015-2001
March 28, 2001
ESTATE TAX; extension of time to pay Sycip, Salazar, Hernandez and Gatmaitan
No. 014-2001
March 26, 2001
PERCENTAGE TAX; DOCUMENTARY STAMP TAX; taxation of insurance premium SGV and Co.
No. 013-2001
March 22, 2001
CREDITABLE WITHHOLDING TAX; deferred payment sales of real property made prior to and after Feb. 20, 1996 Cityland Development Corporation
No. 012-2001
March 14, 2001
CAPITAL GAINS TAX; DOCUMENTARY STAMP TAX; transfer of land by way of disturbance compensation Forform CARP Beneficiaries Association (PCBA)
No. 011-2001
March 12, 2001
Waiver of surcharge Penta Pacific Realty
No. 010-2001
March 9, 2001
Request for Income Tax Return for the purpose of investigation NBI
No. 009-2001
March 6, 2001
Amortization of commission payment SGV and Co.
No. 008-2001
March 5, 2001
Tax exemption of cooperative Los Angeles, Damoog and Manggabao Multi-Purpose Cooperative, Inc.
No. 007-2001
February 22, 2001
Suspension of MINIMUM CORPORATE INCOME TAX due to cessation of business activities Puyat, Jacinto and Santos Atty.-at-Law
No. 006-2001
February 22, 2001
Tax exemption of cooperative Nabunturan Integrated Corporations
No. 005-2001
February 21, 2001
FINAL W/TAX on prize received from government-sponsored raffle project Hon. Ramon B. Cardenas
No. 004-2001
February 16, 2001
INCOME TAX; VAT; DOCUMENTARY STAMP TAX; rental payment received from the offshore lessee of container vans KPMG - Laya Manghaya and Co.
No. 003-2001
February 5, 2001
DONOR'S TAX; DOCUMENTARY STAMP TAX; donation of a parcel of land in favor of LRTA Mr. Rodrigo Camelo-Ong
No. 002-2001
February 2, 2001
DOCUMENTARY STAMP TAX; tax deferred exchange/merger Padilla Law Office
No. 001-2001
January 8, 2001
WAIVER OF SURCHARGE, INTEREST AND COMPROMISE PENALTY on temporary deferment of national taxes due to labor strike Phil Appliance Corp.
2000 BIR Rulings
Jan. - Dec. 2000
No. 205-99
December 28, 1999
WAIVER OF SURCHARGE AND PENALTY General Vehicle Parts Manufacturing & Rebuilding Center, Inc.
No. 212-99
December 28, 1999
AUTHORITY OF THE COMMISSIONER TO PRESCRIBE REAL PROPERTY VALUES Belinda Ong, Helen Edith Tan, and Bacolod Real Estate Development Corporation
No. 213-99
December 28, 1999
No. 211-99
December 28, 1999
ESTATE TAX; Extension of Time to File Return Ms. Joy Maria Socorro Baltazar-Pamintuan
No. 210-99
December 20, 1999
ESTATE TAX; Extension of Time to File Return Uriel S. Balboa
No. 209-99
December 28, 1999
VAT; Merchant Service Fee SGV and Co. (Pilipinas Shell Petroleum Corp., Inc.)
No. 208-99
December 28, 1999
INCOME TAX; Fringe Benefits Toyota Autoparts Philippines, Inc.
No. 207-99
December 28, 1999
VAT; Definition of Gross Income Dae Kyung Philippines Co., Inc.
No. 206-99
December 28, 1999
VAT; DOCUMENTARY STAMP TAX; Transfer of Membership Certificates Fantasy World Theme Parks Amusement & Recreation Club, Inc.
No. 204-99
December 27, 1999
No. 203-99
December 16, 1999
INCOME TAX; Cash and Property Dividends Sycip, Gorres, Velayo and Co.
No. 202-99
December 16, 1999
INCOME TAX; VAT; Tax-free Exchange of Assignment of Investment in T-Bills Sycip, Gorres, Velayo and Co.
No. 201-99
December 16, 1999
EXCISE TAX; Off-gas not Covered by the definition of "Processed Gas" Belo Gozon Paul Asuncion and Lucila
No. 200-99
December 13, 1999
VAT; Intended Transfer of Assets Sycip, Gorres, Velayo and Co.
No. 199-99
December 10, 1999
OPTIONAL RETIREMENT under P.D. 1146; Benefits paid by GSIS Ms. Estelita V. Datu
No. 198-99
December 10, 1999
WITHHOLDING TAX ; Definition of International organization Helen Keller International, Inc.
No. 197-99
December 10, 1999
RETIREMENT LAW; Gratuity and Terminal Leave Benefits Ms. Estelita V. Datu
No. 196-99
December 9, 1999
DONEE INSTITUTION; Accreditation Confederation of Government Employees Organization Inc. (COGEO)
No. 195-99
December 9, 1999
ESTATE TAX; Extension of Time to File Return Ms. Filomena G. Villarina
No. 194-99
December 6, 1999
ESTATE TAX; Computation of Retirement Benefits Mr. Florencio Granada
No. 193-99
December 6, 1999
ESTATE TAX; Extension of Time to File Return Armando V. Gatmaitan
No. 192-99
December 6, 1999
No. 191-99
December 3, 1999
INCOME TAX; Intercorporate Advances Mrs Emilia Vidnes-Balaoing
No. 190-99
November 29, 1999
INCOME TAX; Cash and/or Property Dividend Romulo Mabanta Buenaventura Sayoc & De Los Angeles
No. 189-99
November 29, 1999
INCOME TAX; Fringe Benefits DLSU Faculty Asso., Inc.
No. 188-99
November 29, 1999
DOCUMENTARY STAMP TAX; New Pledge Agreement not Subject Alba Romeo and Co.
No. 187-99
November 29, 1999
VAT; Exemption of World Bank on Local Purchase of Goods World Bank
No. 186-99
November 29, 1999
DOCUMENTARY STAMP TAX; Subsequent Execution of Deed of Assignment DBP
No. 185-99
November 26, 1999
UNLAWFUL DIVULGENCE Office of the Ombudsman
No. 184-99
November 24, 1999
No. 183-99
November 24, 1999
UNLAWFUL DIVULGENCE Eduardo Q. Cabreros,Jr and Associates
No. 182-99
November 24, 1999
CREDITABLE WITHHOLDING TAX; Deferred-payment sale not on Installment Plan JP Properties and Ventures Corp.
No. 181-99
November 24, 1999
VAT; DOCUMENTARY STAMP TAX; Invoice or Receipt need not show VAT Distinction Properties Development Constructions, Inc
No. 180-99
November 24, 1999
No. 179-99
November 22, 1999
No. 178-99
November 17, 1999
No. 177-99
November 17, 1999
CAPITAL GAINS TAX; DOCUMENTARY STAMP TAX; Extrajudicial foreclosure sale of capital assets by banks, finance corporation Chamber of Thrift Banks
No. 176-99
November 17, 1999
ESTATE TAX; Extension of Time to File Return Liganor Galinato & Tierra
No. 175-99
November 12, 1999
VAT; Donated Religious Articles/Statues from Italy Hon. Ma. Eleanor F. Dela Cruz
No. 174-99
November 17, 1999
No. 173-99
November 5, 1999
CREDITABLE WITHHOLDING TAX; Presentation of CAR before Motor Vehicle can be registered no longer required Beverly Siagan - Milo
No. 172-99
November 5, 1999
BASES CONVERSION DEVELOPMENT ACT; Foreign Suppliers Participating in the JIT Program SBDMC
No. 171-99
October 27, 1999
EXCISE TAX; Importation of Premix International Pharmaceuticals, Inc.
No. 170-99
October 26, 1999
AD VALOREM TAX; Pick-up Type Vehicles with Seating Capacity of more than ten (10) World Star Phils., Inc.
No. 169-99
October 26, 1999
ESTATE TAX; Extension of Time to File Return Puno & Puno Law Office
No. 168-99
October 26, 1999
EXCISE TAX; Polyethylene (P.E.) Wax UNILOX Industrial Corporation
No. 167-99
October 26, 1999
ESTATE TAX; Extension of Time to File Return Romulo Mabanta Buenaventura Sayoc & Delos Angeles
No. 166-99
October 25, 1999
INCOME TAX; Interest Income Investments on Long-term Debt Securities Aegon Life Insurance (Phils.), Inc.
No. 165-99
October 21, 1999
RP-US TAX TREATY; Business Profits; VAT Punong Bayan & Araullo
No. 164-99
October 20, 1999
EXPANDED WITHHOLDING TAX;Manufacturing and Repacking Services Balmeo Bautista & Peñasales Law Office
No. 163-99
October 20, 1999
RP-US TAX TREATY; Most Favored Nation Clause Department of Treasury
No. 162-99
October 15, 1999
No. 161-99
October 15, 1999
WITHHOLDING TAX ON COMPENSATION; When to File BIR Form 1604 Phil. Council for NGO Certification
No. 160-99
October 14, 1999
EXCISE TAX; Dual Purpose Kerosene (DPK) being used as aviation fuel Belo Gozon Parel Asuncion & Lucila Attys. At Law
No. 159-99
October 14, 1999
VAT; Input Taxes Generated from Purchase of Goods Diaz Murillo Dalupan
No. 158-99
October 8, 1999
No. 157-99
October 7, 1999
AD VALOREM TAX Mr. Achok Ramnani
No. 156-99
October 7, 1999
CREDITABLE WITHHOLDING TAX; Professional Fees of Physician Tan & Buenaventura
No. 155-99
October 7, 1999
No. 154-99
October 6, 1999
CAPITAL GAINS TAX; Republic of Vietnam Exempt from Capital Gains Tax and Documentary Stamp Tax on the Exchange of its Property Embassy of the Socialist Republic of Vietnam
No. 153-99
October 6, 1999
CAPITAL GAINS TAX Ramon F. Garcia & Co.
No. 152-99
October 5, 1999
EXCISE TAX; Efficascent Premix Classified as Petrolatum Solomon Cua
No. 151-99
October 5, 1999
VAT; Dressing of Chicken for a Fee Atty. Edwin Marcos ( Vitarich Corp.)
No. 150-99
September 23, 1999
ESTATE TAX; Extension of Period to File Return Eliseo P. Pitargue
No. 149-99
September 17, 1999

R.A. No. 7227

No. 148-99
September 17, 1999
EXCISE TAX; Sale of Petroleum Products to Foreign International Marine Vessel Petron Corporation
No. 147-99
September 16, 1999
STATUTE OF LIMITATION; Period within which to Assess Balmeo Bautista & Peñasales Law Offices
No. 146-99
September 14, 1999
DOCUMENTARY STAMP TAX; Ecozone Enterprise Exempt on Original Issue of Stock Certificates Clarion Manufacturing Corp. of the Phils.
No. 145-99
September 14, 1999
CORPORATE INCOME TAX; Interest on Zero Coupon Peso Loan Bureau of Treasury
No. 144-99
September 14, 1999
No. 143-99
September 14, 1999
CREDITABLE WITHHOLDING TAX; Meaning of "Habitually Engaged in Real Estate Business" Solidbank
No. 142-99
September 13, 1999
INCOME TAX; Payment of Separation Assistance Plan Under R.A. 8291 Gilda P. Bengson
No. 141-99
September 13, 1999
VAT; DETERMINATION OF THE TAX Andres L. Dy Jr.-Bureau of Customs
No. 140-99
September 9, 1999
INCOME TAX; VAT Filipinas Orient Airways
No. 139-99
September 7, 1999
No. 138-99
August 31, 1999
DOCUMENTARY STAMP TAX; Exemption of Qualified Beneficiaries of NGCHC Home Insurance & Guaranty Corp.
No. 137-99
August 31, 1999
INCOME TAX; NOLCO; Minimum Corporate Income Tax (MCIT) Romulo Mabanta Buenaventura Sayoc & Delos Angeles
No. 136-99
August 30, 1999
PERCENTAGE TAX Sycip Salazar Hernandez & Gatmaitan
No. 135-99
August 30, 1999
EXCISE TAX; Exemption of Ecozone-registered Enterprises Castro Cadiz & Carag Law Offices
No. 134-99
August 25, 1999
INCOME TAX; Cash and/or Property Dividends MERALCO
No. 133-99
August 24, 1999
ISSUANCE OF RECEIPTS National Panasonic Sales Phils.
No. 132-99
August 23, 1999
DOCUMENTARY STAMP TAX; Electronic Instruction by Non-Resident Payor-Client Ferry Toledo Victorino Gonzalga & Ass.
No. 131-99
August 20, 1999
CAPITAL GAINS TAX; Sales of Shares of Stock Not Traded in Local Stock Exchange Ayala Corporation
No. 130-99
August 20, 1999
No. 129-99
August 20, 1999
No. 128-99
August 18, 1999
INCOME TAX Dela Salle University
No. 127-99
August 17, 1999


Fe L. Concepcion
No. 126-99
August 17, 1999
No. 125-99
August 17, 1999
ESTATE TAX; Extension of Time to File Return J. Charlie G. Bite
No. 124-99
August 17, 1999
No. 123-99
August 16, 1999
ESTATE TAX; Extension of Time to File Return Jose V. Malig
No. 122-99
August 11, 1999
SURCHARGE AND INTEREST Gen. Vehicle Parts Mfg. & Rebuilding Center, Inc.
No. 121-99
August 11, 1999
INCOME TAX; Interest Income of Senior Citizen Rizal Commercial Banking Corporation
No. 119-99
August 11, 1999
RETIREMENT PAY; Backwages Office of the President
No. 120-99
August 11, 1999
PERCENTAGE TAX Alakor Corporation
No. 118-99
August 10, 1999
ESTATE TAX; Extension of Time to File Return Roberto P. Ocampo
No. 117-99
August 10, 1999
INCOME TAX; VAT; Sale of Electricity Castro Cadiz & Carag Law Offices
No. 116-99
August 10, 1999
ESTATE TAX; Extension of Time to File Return Oreta Suarez & Narvas Law Office
No. 115-99
August 6, 1999
DONOR'S TAX Quisumbing Torres & Evangelista Attys. at Law
No. 114-99
July 29, 1999
CAPITAL GAINS TAX; Dacion en pago Belo Gozon Parel Asuncion & Lucila Attys. At Law
No. 113-99
July 29, 1999
DOCUMENTARY STAMP TAX; Assignment of Tax Credits Luzon Hydro Corporation
No. 112-99
July 29, 1999
INCOME TAX; Accounting Period Primetorn Property Group, Inc.
No. 111-99
July 22, 1999
No. 110-99
July 20, 1999
FRANCHISE TAX; Exemption of Cebu Air, Inc. Romulo Mabanta Buenaventura Sayoc & Delos Angeles
No. 109-99
July 20, 1999
ESTATE TAX; Extension of Time to File Return Aurora Z. Lazo
No. 108-99
July 15, 1999
DOCUMENTARY STAMP TAX; Inter-Office Memo ASB Dev't. Corp.
No. 107-99
July 15, 1999
CAPITAL GAINS TAX; Waiver of Penalties Antonio Te Jong Tian & Julie Grace E. Te
No. 106-99
July 15, 1999
VAT; ZERO-RATING SVI Global Services Corp.
No. 105-99
July 13, 1999
ESTATE TAX; Waiver by Heirs of their Respective Shares Armando S. Rosil
No. 104-99
July 13, 1999
ESTATE TAX; Extension of Time to File Return Ponce Enrile Reyes & Manalastas Law Offices
No. 103-99
July 13, 1999
FINAL WITHHOLDING TAX; Income derived by FCDU or OBU from Foreign Currency Transaction ADB
No. 102-99
July 13, 1999
CAPITAL GAINS TAX; DOCUMENTARY STAMP TAX When Actual Consideration is used as Taxable Base Office of the Mayor, Marikina City
No. 101-99
July 9, 1999
INCOME TAX; Interest Income from Bank Deposits of Personnel of United Nations residing in the Philippines PNB
No. 100-99
July 9, 1999
INCOME TAX; Permanent Establishment C & E Corporation
No. 099-99
July 9, 1999
CREDITABLE WITHHOLDING TAX; Income Payments made to National Government Guillermo R. Guce
No. 098-99
July 8, 1999
VAT Registration; Exemption of Senior Citizen Jaime Triunfante
No. 097-99
July 9, 1999
ESTATE TAX; Extension of Time to File Return Filipinas Orient Airways
No. 096-99
July 8, 1999
INCOME TAX; Withholding Tax on Wages Mario C. Del Mundo
No. 095-99
July 8, 1999
DONOR'S TAX Director General Edicio Dela Torre
No. 094-99
July 8, 1999
VAT; Documentary Stamp Tax; Excess Baggage Times Transportation Co., Inc.
No. 093-99
July 8, 1999
RP-US TAX Treaty; Income Tax Sycip Salazar Hernandez & Gatmaitan (Morgan Guaranty Trust Co. of N.Y.)
No. 092-99
July 8, 1999
No. 091-99
July 8, 1999
CAPITAL GAINS TAX; Pacto de retro Manila Banking Corp.
No. 090-99
July 7, 1999
CAPITAL GAINS TAX; Reconveyance of Foreclosed Properties Themestocles R. Montalban
No. 089-99
July 6, 1999
INCOME TAX; Separation of Employee due to Redundancy Sanidad Abaya Viterbo Enriquez & Tan Law Firm
No. 088-99
July 6, 1999


Bureau of Customs
No. 087-99
July 1, 1999
VAT; Exemption of Cooperatives Central Azucarera Don Pedro
No. 086-99
July 1, 1999
CREDITABLE WITHHOLDING TAX; Leasing of Motor Vehicle Yep Rent a Car
No. 085-99
June 29, 1999
VAT; Definition of Gross Receipts Balmeo Bautista & Peñasales Law Offices
No. 084-99
June 22, 1999
CREDITABLE WITHHOLDING TAX; Losses during the immediately preceding two (2) years Isuzu Automotive Dealership, Inc.
No. 083-99
June 22, 1999
CAPITAL GAINS TAX; Sale of Rights over Realty Flora N. Castillo
No. 082-99
June 22, 1999
SURCHARGE AND INTEREST Philips Export Industries, Inc.
No. 081-99
June 22, 1999

VAT; Input Taxes

Ayala Avenue Condominium Corp.
No. 080-99
June 22, 1999
INCOME TAX; Single and Isolated Sale of Property De Guzman & Celis Law Offices
No. 079-99
June 22, 1999
INCOME TAX; Ordinary and Necessary Expenses Punong Bayan & Araullo
No. 078-99
June 17, 1999
ESTATE TAX; Conjugal Partnership Property Manuel N. Najera
No. 077-99
June 16, 1999
INCOME TAX; Exemption of Home Insurance and Guaranty Corporation Bellestar B Homeowners Assn.
No. 076-99
June 16, 1999
FRINGE BENEFITS TAX; Car Plans to Managers and Executives Bush Boake Allen Phils., Inc.
No. 075-99
June 16, 1999
DOCUMENTARY STAMP TAX; Original Issuance by a Non-resident Foreign Corporation Alba Romeo & Co.
No. 074-99
June 4, 1999
VAT; Sale of Automobiles to PEZA, SBMA and other Ecozone Registered Enterprises Honda Cars Alabang
No. 073-99
May 27, 1999
EXCISE TAX; INCOME TAX; Sale of Topped Crude Oil, Wax, Asphalt Benjamin S. Santos
No. 072-99
May 24, 1999
VAT; Excise Tax; Importation of PVD Iodized Salt Sytengco Enterprises Corporation
No. 071-99
May 25, 1999
INCOME TAX; Sale of Condominium Units Hooven Philippines, Inc.
No. 070-99
May 19, 1999
CAPITAL GAINS TAX; Redemption of Shares Keppel Fels Energy Holdings, Inc. c/o SGV & Company
No. 069-99
May 18, 1999
INCOME TAX; DOCUMENTARY STAMP TAX; Exemption of Rural Banks Rural Bank of Alabang c/o Lim Duran and Associates
No. 068-99
May 18, 1999
CAPITAL GAINS TAX Cordillera Regional Assembly
No. 067-99
May 13, 1999
INCOME TAX; DOCUMENTARY STAMP TAX; Exemption of Garments and Textile Export Board (GTEB) Department of Trade and Industry
No. 066-99
May 13, 1999
INCOME TAX; Local Compensation of a Jewelry Consultant Axel Pfeiffer
No. 065-99
May 13, 1999
INCOME TAX; Exemption of a non-stock, non-profit educational institution Blessed Christ Child Montessori Foundation
No. 064-99
May 7, 1999
INCOME TAX; Interest income from foreign currency deposits Philippine National Bank
No. 063-99
May 5, 1999
No. 062-99
May 5, 1999
INCOME TAX; Exemption of PHIC Philippine Health Insurance Corporation
No. 061-99
May 5, 1999
INCOME TAX; Overtime Meal Allowance Petron Corporation
No. 060-99
May 3, 1999
VAT; Payment of Service Fees in Foreign Currency Software Ventures International
No. 059-99
April 30, 1999
CREDITABLE WITHHOLDING TAX; Meaning of the term "Habitually Engaged in the Real Estate Business" ACL Development Corporation
No. 058-99
April 27, 1999
INCOME TAX; DST; Issuance of Additional Shares of Stock KSA Realty Corporation c/o SGV & Company
No. 057-99
April 27, 1999
VAT; Transaction "deemed sale" Corporate Affairs & Tax Specialists, Inc.
No. 056-99
April 23, 1999
DONOR'S TAX; Exemption of US Embassy on Donation of Vehicle Department of Foreign Affairs
No. 055-99
April 23, 1999
INCOME TAX; Meaning of Fringe Benefits ARB Power Inc.
No. 054-99
April 19, 1999
INCOME TAX; Abandonment Losses Coplex Energy Corporation
No. 053-99
April 19, 1999
INCOME TAX; Tax-free Exchange for Shares of Stock Sun Life Assurance Company of Canada c/o SGV & Company
No. 052-99
April 19, 1999
DoCUMENTARY STAMP TAX; Issuance of Shares by a Foreign Corporation Outside of the Phil. Ferry Toledo Victorino Gonzaga & Associates
No. 051-99
April 19, 1999
EXCISE TAX; Petroleum Products Sold to Tax-exempt Entities Petron Corporation
No. 050-99
April 14, 1999
AUTHORITY OF CIR TO COMPROMISE Development Bank of the Philippines
No. 049-99
April 13, 1999
R.A. No. 7916; Businesses Operating within the ECOZONE Ernest H. Weigel Jr.
No. 048-99
April 13, 1999
CAPITAL GAINS TAX; Venue of Payment New Ventures Realty Corporation
No. 047-99
April 13, 1999
VAT; Tax Exemption of ICLARM does not not Extend to Indirect Taxes Nissan Southwood
No. 046-99
April 7, 1999
No. 045-99
April 7, 1999
DOCUMENTARY STAMP TAX; Income Tax; Lease Purchase Agreement Subject to DST, Ordinary Asset Sold Subject to CWT Total Persons Care Foundation, Inc. c/o Ramon F. Garcia & Company
No. 044-99
March 30, 1999
VAT; Non-Technical Day to Day, Administration Services Kuehne & Nagel Philippines, Inc.
No. 043-99
March 30, 1999
EXCISE TAX ON MINERAL PRODUCTS; Holders of Coal Operating Contracts under P.D. No. 972 Department of Energy
No. 042-99
March 30, 1999
RP-JAPAN TAX TREATY; Payment of Royalties Mitsubishi Heavy Industries Philippines, Inc.
No. 041-99
March 30, 1999
INVENTORIES; Average Cost or Weighted Average Method Orion-Squire Capital, Inc. c/o Punongbayan & Araullo
No. 040-99
March 30, 1999
CAPITAL GAINS TAX; Sale of Principle Residence Eufemia Lazaro
No. 039-99
March 30, 1999
ESTATE TAX; Foreign Currency Deposits of Non-Resident Alien AM Sison Jr. & Associates
No. 038-99
March 30, 1999
VAT; Remittance of Royalties Technol Eight Philippines
No. 037-99
March 29, 1999
VAT; Gross Receipts of MWSS from Connection Fees MWSS
No. 036-99
March 29, 1999
EXCISE TAX; Sale of Petroleum Products to NPC SGV & Company
No. 035-99
March 25, 1999
IPO TAX; Demutualization; Listing of Shares Sun Life Assurance Company
No. 034-99
March 24, 1999
RETIREMENT PAY; Benefits Paid by GSIS Estelita V. Datu
No. 033-99
March 23, 1999
VAT; Income Tax; Lease of Office Space Located Outside PEZA Liaison Office Space & Exacts House
No. 032-99
March 23, 1999
VAT; Donation of Farm Equipment and Printed Religious Materials Philippine Firelight Youth Society for Rural Restoration Multipurpose Cooperative, Inc.
No. 031-99
March 19, 1999
INCOME TAX; Conveyance by Trustee of Properties in Favor of Trustor Pepsi-Cola Products Philippines, Inc.
No. 030-99
March 12, 1999
INCOME TAX; Tax Free Merger Roche Philippines c/o Castillo Laman Tan Pantaleon & San Jose Law Offices
No. 029-99
March 11, 1999
INCOME TAX; Filipinos Occupying Managerial or Technical Positions Asian Development Bank
No. 027-99
March 9, 1999
DOCUMENTARY STAMP TAX; Original issue of Shares of Stock by Ecozone Enterprise Mitsui & Company, LTD
No. 028-99
March 10, 1999
VAT; Aboitiz Air and Transport Corp.-No Longer Subject to 5% Franchise Tax But to 10% VAT Aboitiz Air Transport Corporation c/o Balmeo Bautista & Penasales Law Offices
No. 026-99
March 9, 1999
INCOME TAX; Principle of Reciprocity; Salaries of Diplomatic Officials Department of Foreign Affairs
No. 025-99
March 9, 1999
DOCUMENTARY STAMP TAX; Policies of Insurance ISAP, Incorporated
No. 024-99
February 25, 1999
CREDITABLE WITHHOLDING TAX; Specialty Contractor Abueva Sculptures
No. 023-99
February 25, 1999
EXCISE TAX; Purchase of Petroleum Products by ADB Asian Development Bank
No. 022-99
February 25, 1999
VAT; Processing of Meat Facilitator Foods Processing Philippines, Inc.c/o Gaviola Law Office
No. 021-99
February 25, 1999
CAPITAL GAINS TAX; Sale of Capital Assets Stag Trading Corporation c/o Tax Counselling Integraged
No. 020-99
February 24, 1999
RP-SINGAPORE TAX TREATY; Royalties First Philippine Consultants, Inc.
No. 019-99
February 19, 1999
CREDITABLE WITHHOLDING; Seller not Registered with HLURB Napoleon Rama
No. 018-99
February 11, 1999
INCOME TAX; Definition of Corporation; Joint Venture Megaworld Properties and Holdings, Inc.
No. 017-99
February 5, 1999
AUTHORITY TO ADMINISTER OATHS Sterling Tobacco Corporation
No. 016-99
February 4, 1999
RP-NETHERLANDS TAX TREATY; Royalty Payments Maple Leaf Foods, Inc. c/o Britannico Consunji and Sarmiento
No. 015-99
February 3, 1999
DOCUMENTARY STAMP TAX; Pledge Agreement Telectronic System Inc. c/o Alba Romeo and Compay
No. 014-99
February 1, 1999
VAT; Local Purchases of Goods and Properties by PNRC Philippine National Red Cross
No. 013-99
January 29, 1999
EXCISE TAX; Petroleum products imported by PAL Philippine Airlines
No. 012-99
January 28, 1999
INCOME TAX; Maternity Benefits UCPB Securities, Inc.
No. 011-99
January 22, 1999
CREDITABLE WITHHOLDING TAX; Sale of Capital or Ordinary Asset Celia C. King
No. 010-99
January 22, 1999
INCOME TAX; Long-Term Deposit or Investment Urban Bank
No. 009-99
January 22, 1999
ESTATE TAX; Allowable Deductions Pepito A. Gonzales
No. 008-99
January 19, 1999
INCOME TAX; Sale of Factory Building by Ecozone Enterprise Maria Melina B. Saldajeno
No. 006-99
January 18, 1999
VAT; importation of Passenger or Cargo Vessel Clean and Green Foundation
No. 005-99
January 18, 1999
VAT; Sale of Housing Units Valued at P1,000,000.00 Laguna Properties Holdings, Incorporated
No. 007-99
January 18, 1999
INCOME TAX; Multinational Company Santos Tardecila Verdolaga and Company
No. 004-99
January 15, 1999
WITHHOLDING AGENTS; Individual Buyers not Engaged in Trade Francisco M. Patawaran, Jr.
No. 003-99
January 12, 1999
ISSUANCE OF RECEIPTS; Banks & Financial Institutions- not Exempt Davao Press Club c/o Philippine News Agency
No. 002-99
January 12, 1999
INCOME TAX; GSIS Optional and Pag-ibig Contributions Reynaldo R. Gregorio Accounting Division House of Representatives
No. 001-99
January 7, 1999
RP-NETHERLANDS TAX TREATY - Interest Payments Hercules Ultramarine, Inc./ Nuez and Associates
No. 179-98
December 28, 1998
CAPITAL GAINS TAX; Transfer of real property without monetary consideration Carlos N. Arce
No. 178-98
December 24, 1998
Premium Tax; National Home Mortgage Financial Corporation not the authorized withholding agent PAGIBIG MRI
No. 177-98
December 24, 1998
CAPITAL GAINS TAX; DOCUMENTARY STAMP TAX; Foreclosure of properties under CARP Department of Agrarian Reform
No. 176-98
December 14, 1998
Change of computing depreciation expense SGV (Cannon Mktg. Phil. Inc.)
No. 175-98
December 11, 1998
Certificate Authorizing Registration (CAR) Upholder Lending Corp.
No. 174-98
December 11, 1998
VAT; Sale of fish in original state Frabella Fishing Corporation
No. 173-98
December 2, 1998
EXPANDED WITHHOLDING TAX; Technical and Management Consultants Torishima Corp.
No. 172-98
December 3, 1998
BIR Ruling No. 172-98 Department of Agrarian Reform
No. 171-98
December 2, 1998
DONOR'S TAX; Lot awarded to National Children Hospital by virtue of Proclamation No. 439 National Children's Hospital
No. 170-98
December 2, 1998
CAPITAL GAINS TAX; Meaning of "demutualization" Manulife Financial
No. 169-98
November 25, 1998
No. 168-98
November 20, 1998
PERCENTAGE TAX; DOCUMENTARY STAMP TAX; Securities Borrowing and Lending (SBL) transactions Phil. Stock Exchange Inc.
No. 167-98
November 20, 1998
No. 166-98
November 23, 1998
FINAL TAX; Non-resident alien interest income from FCDU No. BPI
No. 165-98
November 23, 1998
Tax Credit Certificates Petron Corporation
No. 164-98
November 23, 1998
Tax Credit Certificates Pilipinas Shell Petroleum Corporation
No. 163-98
November 20, 1998
VAT; Thrift Banks subject to VAT on importation Asia Trust Bank
No. 162-98
November 18, 1998
Waiver of surcharge and penalties SGV (China Banking Corp.)
No. 161-98
November 18, 1998
INCOME TAX; SBF Enterprises Joaquin Cunanan & Co.
No. 160-98
November 12, 1998
INCOME TAX; liability of Thrift Banks to 20% FINAL WITHHOLDING TAX Centennial Bank
No. 159-98
November 11, 1998
Exemption privileges of non-stock/non-profit educational institutions Padilla Law Offices
No. 158-98
November 10, 1998
DOCUMENTARY STAMP TAX; Conversion of preferred shares to common shares Metro Pacific Corporation
No. 157-98
November 9, 1998
DOCUMENTARY STAMP TAX; Sale of shares of stocks and real property to Thrift Banks Capitol Development Bank
No. 156-98
November 9, 1998
CAPITAL GAINS TAX; Gains realized on the transfer of 1/3 shareholders in exchange for real property Atty. Mildred Aguilar Pfleider
No. 155-98
October 21, 1998
INCOME TAX; VAT; EXCISE TAX; Purchase of Crude oil by an Inventor Rudy N. Lantano
No. 154-98
October 19, 1998
EXPANDED WITHHOLDING TAX; Tax base in the computation of 1% EWT and 6% Creditable VAT Pacific East Asia Cargo
No. 153-98
October 19, 1998
INCOME TAX; Separation benefits Famador Campani Boguia Law Office
No. 152-98
October 19, 1998
VAT; Sale of lot which is less than P 1,000,000.00 Atlanta Land Corporation
No. 151-98
October 19, 1998
Capital Asset; Sale of Phil. Stock Exchange Membership Seat Memo to the ACIR, Enforcement Service
No. 150-98
October 19, 1998
CAPITAL GAINS TAX; Transfer of a "road lot" to an affiliate Boniqued & Bomiqued
No. 149-98
October 19, 1998
VAT; ADB; Personnel of embassies Joaquin Cunanan & Co.
No. 148-98
October 16, 1998

CAPITAL GAINS TAX; Capital Gains Tax paid on a sale of real property which transaction was rescinded may be credited as payment from new Deed of Sale to be executed by some parties

No. 147-98
October 16, 1998
INCOME TAX; Filipinos employed and occupying managerial or technical positions Romulo Mabanta Buenaventura Law Office
No. 146-98
October 14, 1998
CAPITAL GAINS TAX; Sale of shares of stock not traded in local exchange Ongkiko Kalaw, Manhit and Acordia Law Offices
No. 145-98
October 9, 1998
ESTATE TAX Dulay & Pagunsan
No. 144-98
September 30, 1998
Unlawful Divulgence Office of the Ombudsman
No. 143-98
September 30, 1998
INCOME TAX; Terminal leave pay of co-terminus employees Hon. Ernesto Herrera
No. 142-98
September 29, 1998
VAT; Retention money SGV (Marukeni Corp.)
No. 141-98
September 29, 1998
No. 140-98
September 29, 1998
INCOME TAX; Salaries of DSWD workers covered by MOA Kagawaran ng Kagalingan Panlipunan at Pagpapaunlad
No. 139-98
September 28, 1998
PERCENTAGE TAX; Shares of stock listed through the Local Stock Exchange SGV (Barter & Exchange of Stock)
No. 138-98
September 25, 1998
PAGCOR; Exemption from taxes Ariel R. Arriola
No. 137-98
September 24, 1998
DOCUMENTARY STAMP TAX; Voting Trust Agreement exempt Chaves Laureta & Asso. Law Offices
No. 136-98
September 24, 1998
Retroactivity of Ruling SGV (Time Life International)
No. 135-98
September 24, 1998
EXCISE TAX; Basis of computation La Suerte Sigar & Cigarette Factory
No. 134-98
September 15, 1998
Unlawful Divulgence Office of the Ombudsman
No. 133-98
September 15, 1998
No. 132-98
September 10, 1998
RP-US Tax Treaty; Interest payments Joaquin Cunanan & Co.
No. 131-98
September 10, 1998
RP-Japan Tax Treaty; Interest payments SGV Industrial Bank
No. 130-98
September 10, 1998
ESTATE TAX Dicoro C. Peligra
No. 129-98
September 10, 1998
RP-Netherlands Tax Treaty; Royalty payments Punong Bayan and Auralio
No. 128-98
September 10, 1998
EXCISE TAX; Exemption of Banole Shell Chemicals Co.
No. 127-98
September 8, 1998
RP-Singapore Tax Treaty; Interest Income SGV (Bankers Trust Co.)
No. 126-98
September 8, 1998
INCOME TAX; Gains derived by a non-resident corporation not engaged in trade or business in RP-exempt from income tax Punong Bayan & Aurollio
No. 125-98
September 4, 1998
INCOME TAX; Exemption of retirement benefits Angel Q. Yoingco
No. 124-98
August 31, 1998
DOCUMENTARY STAMP TAX; Exemption of rural banks on original issuances of shares of stocks First Coconut Rural Bank Inc.
No. 123-98
August 27, 1998
VAT; Cancellation of registration Otilla Dimayuga
No. 122-98
August 18, 1998
VAT; Exemption of cooperative on importation of argricultural equipment Phil. Prodicers Coop. MKG. Asso. Inc.
No. 121-98
August 18, 1998
Large Taxpayer C.F. Sharp Mgt. Inc.
No. 120-98
August 14, 1998
WITHHOLDING TAX on dividends YF Busmente & Asso.
No. 119-98
August 13, 1998
RMO No. 17-97; Issuance of Tax Clearance Certificates (TCLs) and Certificate Authorizing Registration (CARs) Filipinas Daewo Industries Corp.
No. 118-98
August 6, 1998
CAPITAL GAINS TAX; Sheriff's Certificate of sale
No. 117-98
July 30, 1998
FINAL TAX; DOCUMENTARY STAMP TAX; Meaning of the terms "lending investor", "similar arrangements", "lending or gross lending activities", "Inter-office memo" ASB Realty Corporation
No. 116-98
July 13, 1998
Lending Investor ASB Development Corporation
No. 115-98
July 28, 1998
PERCENTAGE TAX; DOCUMENTARY STAMP TAX; Gains from transfer of receivables Castro Cadiz & Carag
No. 114-98
July 27, 1998
CAPITAL GAINS TAX; Sale of Principal Residence">No. Stewart C. Cacho
No. 113-98
July 23, 1998
VAT; Isolated sale of Microwave Backbone Transmission network Liberty Broadcasting Network, Inc
No. 112-98
July 13, 1998
EXCISE TAX British American Tobacco c/o SGV & Company
No. 111-98
July 8, 1998
CAPITAL GAINS TAX; Sale of principal residence">No. Conrado C. Ramos
No. 110-98
July 7, 1998
VAT; Sale of house and lot valued at P 1,000,000.00 below Alakor Corporation
No. 109-98
July 6, 1998
Franchise Tax; Exemption of PAGCOR, Centennial Gaming Corporation Centennial Gaming Corporation c/o Arcaya & Associates
No. 108-98
June 29, 1998
CAPITAL GAINS TAX; DOCUMENTARY STAMP TAX; Transfer without consideration G-P and Company
No. 107-98
June 29, 1998
INCOME TAX; Transfer of heirs hereditary right Manuel Y. Macias
No. 106-98
June 29, 1998
EXPANDED WITHHOLDING TAX; Buyer-Withholding Agent subject to 3% EWT Bella R. Dawang
No. 105-98
June 29, 1998
VAT; PAGCOR liable to pay VAT passed on by PLDT Philippine Long Distance Telephone Company
No. 104-98
June 29, 1998
RA 7917; ECOZONE; Enterprise liable to 5% preferential tax rate Dae Ryung Ind., Inc.
No. 103-98
June 29, 1998
CAPITAL GAINS TAX; Definition of capital assets; Exemption of ROPOA Philippine National Bank
No. 102-98
June 29, 1998
CAPITAL GAINS TAX; Foreclosure sale
No. 101-98
June 29, 1998
VAT; Exemption of Inventor Rafael A. Teotico
No. 100-98
June 29, 1998
DONOR'S TAX; CARL; Exemption of displaced farmers/tenants Angelita L. Amosco
No. 099-98
June 29, 1998
VAT; Sale of Services Best Telephone Directories, Inc.
No. 098-98
June 29, 1998
RP-Thailand Tax Treaty Enron Subic Power Corporation SGV & Company
No. 097-98
June 24, 1998
CAPITAL GAINS TAX; Sale of Principal Residence">No. Marcelo C. De Guzman
No. 096-98
June 23, 1998
CAPITAL GAINS TAX; DOCUMENTARY STAMP TAX; Buy-back/reconveyance of properties Borland Development Corporation
No. 095-98
June 19, 1998
ESTATE TAX Tony Briones
No. 094-98
June 19, 1998
INCOME TAX; Non-resident professionals and entertainers Ms. Estrella A. Berenguel Consul General Hongkong Philippine Consulate
No. 093-98
June 15, 1998
Registration of Receipts Everlasting Import-Export Corporation
No. 092-98
June 15, 1998
Surety Bond Transpacific Towage, Inc.
No. 091-98
June 15, 1998
Waiver of Surcharge and Penalties California Manufacturing Company, Inc.
No. 090-98
June 15, 1998
EXPANDED WITHHOLDING TAX; Paymant of Retainer Fees SMC Stock Transfer Service Corporation
No. 089-98
June 15, 1998
RP-JAPAN Tax Treaty ATS Construction International, Inc.
No. 088-98
June 10, 1998
DOCUMENTARY STAMP TAX; Metering Machines International Exchange Bank
No. 087-98
June 10, 1998
VAT; Asphalts Office of the District Engineer
No. 086-98
June 3, 1998
DOCUMENTARY STAMP TAX; RMO 8-98 Jacinto & Jacinto, CPAs
No. 085-98
June 2, 1998
INCOME TAX; BCDA firm subject only to 5% preferential tax rate CJH Development Corporation c/o Bengson Narciso Cudala Pecson Bengson & Jimenez
No. 084-98
June 2, 1998
VAT; GTZ Projects BIR/GTZ Advisory Project
No. 083-98
May 28, 1998
RP-US Tax Treaty; Royalties Castillo Laman Tan Pantaleon & San Jose
No. 082-98
May 28, 1998
EXPANDED WITHHOLDING TAX; DOCUMENTARY STAMP TAX; Valuation of Townhouses Yin Enterprise & Development Corporaton
No. 081-98
May 28, 1998
DONOR'S TAX; Donation Mortis Causa Carino, Amalia Yvonne
No. 080-98
May 28, 1998
EXPANDED WITHHOLDING TAX; Rate of tax if seller is CREBA member MSA Math Tutoring Center
No. 079-98
May 28, 1998
RP-US Tax Treaty; Public issues of Treasury Bills and Notes Salesiana Publishers Inc.
No. 078-98
May 28, 1998
Waiver Of Penalties Salesiana Publishers Inc.
No. 077-98
May 28, 1998
INCOME TAX; SBF Freeport Registered Enterprises Subic Bay Metropolitan Authority
No. 076-98
May 27, 1998
INCOME TAX; VAT; Exemption of MV Aboitiz Jebsen Aboitiz Jebsens c/o Balmeo Bautista & Penasales Law Offices
No. 075-98
May 27, 1998
FINAL WITHHOLDING TAX; DOCUMENTARY STAMP TAX; Gains/losses on SWAP of shares M&M Holdings Corporation c/o Castro Cadiz & Carag
No. 074-98
May 27, 1998
INCOME TAX; local water district subject to income tax Philippine Association of Water Districts, Inc
No. 073-98
May 27, 1998
VAT; Refined sugar not agri-food product in original state National Food Authority
No. 072-98
May 25, 1998
VAT; Exemption of Davao Light & Power Co. Inc. on importation Balmeo Bautista & Dinosales Law Office
No. 071-98
May 25, 1998
INCOME TAX; VAT; DOCUMENTARY STAMP TAX; Exemption of NHA by virtue of RA 7279 National Housing Authority
No. 070-98
May 21, 1998
INCOME TAX; OWWA subject to income tax Overseas Workers Administration
No. 069-98
May 21, 1998
FRANCHISE TAX; VAT; Exemption of electric cooperatives Sorsogon II Electric Cooperative
No. 068-98
May 21, 1998
ESTATE TAX Josefina R. Solomon c/o Go Cojuangco Mendoza Ligon & Castro
No. 067-98
May 21, 1998
CAPITAL GAINS TAX; Exemption by virtue of DARAB decision Gloria Soloman
No. 066-98
May 21, 1998
ESTATE TAX; Extension of time to file return Emelino T. Maestro
No. 065-98
May 21, 1998
INCOME TAX; VAT; Sasktel Int'l. exempt pursuant to General Agreement on Development Cooperation between RP and Canada Canadian Embassy
No. 064-98
May 21, 1998
VAT; Importation/local purchases of PNRC vatable Philippine National Red Cross
No. 063-98
May 21, 1998
EXPANDED WITHHOLDING TAX; Dacion en pago Technology and Livelihood Resource Center
No. 062-98
May 21, 1998
RP-US Tax Treaty Bauang Private Power Corporation c/o Puno & Puno Law Offices
No. 061-98
May 21, 1998
DONOR'S TAX; Exemption of DAR on donation of a parcels of land Department of Agrarian Reform
No. 060-98
May 21, 1998
VAT; Sale of goods and services to BOC subject to VAT Unisys Public Sector Services Corp. C/o Punongbayan & Araullo
No. 059-98
May 21, 1998
INCOME TAX; Income derived by EYS & Associates exempt EYS & Associates
No. 058-98
May 21, 1998
RP-Netherlands Tax Treaty Kagawaran ng Kalakalan at Industriya
No. 057-98
May 21, 1998
FRINGE BENEFITS TAX Manggagawa ng Komunikasyon sa Pilipinas
No. 056-98
May 21, 1998
RP-US Tax Treaty China Banking Corporation
No. 055-98
May 22, 1998
EXCISE TAX; VAT; Quarrying and selling boulders or stones Pililia Aggregates Corporation
No. 054-98
May 21, 998
CAPITAL GAINS TAX Salvador S. Laguda
No. 053-98
May 8, 1998
FINAL WITHHOLDING TAX; Phil. Centennial Commission Presidential Management Staff
No. 052-98
May 5, 1998
DOCUMENTARY STAMP TAX; Notes to be issued qualify as public issue of bonds indebtedness Quiason Makalintal Barot, Torres and Ibarra
No. 051-98
May 5, 1998
RP-Japan Tax Treaty Everette Steamship Corp.
No. 050-98
April 27, 1998
Retirement benefits under RA 7641 Welding Industries of the Phils. Inc.
No. 049-98
April 27, 1998
FINAL WITHHOLDING TAX; Interest income from personal deposits of united nations personnel Philippine National Bank
No. 048-98
April 14, 1998
VAT; Waiver of surcharge for late filing and payment of VAT Dow Jones Telerate Limited c/o SGV & Company
No. 047-98
April 14, 1998
CAPITAL GAINS TAX; Deed of sale executed and notarized on March 27, 1979 Anflo Management & Investment Corp. C/o SGV
No. 046-98
April 14, 1998
ESTATE TAX; Extension of time to file return Benigno P. Toda Jr. Estate c/o Manuel M. Lazaro & Associates
No. 045-98
April 14, 1998
CREDITABLE WITHHOLDING TAX; Privatization of Manila Hotel The Manila Hotel
No. 044-98
April 14, 1998
DONOR'S TAX; Zonal values of real properties Sycip, Salazar, Hernandez and Gaimaitan
No. 043-98
April 13, 1998
VAT; Exchange of notes between government of Japan and Philippines Technical Education & Skills Development
No. 042-98
April 13, 1998
CAPITAL GAINS TAX; sale of parcel of land by SSS Everando B. Medina
No. 041-98
April 13, 1998
EXCISE TAX; Processed gas Petron Corporation
No. 040-98
April 13, 1998
NPC; Indirect tax exemption Shell Philippines Petroleum Corporation
No. 039-98
April 13, 1998
National Power Corporation; coverage of exemption National Power Corporation
No. 038-98
April 13, 1998
VAT; International trunkline products and services to internet users of PLDT Office of the President c/o Maria Asuncion Fernando
No. 037-98
April 13, 1998
Capital losses Jardine Davies Inc.,
No. 036-98
April 13, 1998
Tax Credit Certificates Chemfields, Inc.
No. 035-98
April 13, 1998
INCOME TAX; Fees received for further maintenance services Fanuc Philippines Corporation c/o Sycip Gorres Velayo & Company
No. 034-98
April 13, 1998
INCOME TAX; Sale of property by Phil. Tubercolosis Society Philippine Tuberculosis Society, Inc.
No. 033-98
April 13, 1998
VAT; Sale of construction services to PEZA enterprises Correa Zenitaka, Inc. c/o Quisumbing Torres & Evangelista
No. 032-98
April 13, 1998
EXCISE TAX; Importation of cherokee jeep Antonio G. Cadavero Sr. Revenue District Officer Revenue District 80, Mandaue City
No. 031-98
March 20, 1998
EXCISE TAX; Denatured vinegar Lazatin Consolidated Corporation
No. 030-98
March 20, 1998
EXCISE TAX; Specially denatured alcohol Philippine Aslam Corporation
No. 029-98
March 19, 1998
INCOME TAX; Income tax paid or accrued (now incurred) by a company within a taxable year not allowed as deduction Energy Regulatory Board c/o Chairman Neptali S. Franco
No. 028-98
March 6, 1998
CAPITAL GAINS TAX; DOCUMENTARY STAMP TAX; Sale of townhouse unit covered by TCT Raya, Fe R.
No. 027-98
March 6, 1998
VAT; Exemption of electric cooperatives National Electrification Administration
No. 026-98
March 6, 1998
Tax Credit Certificates issued by BOI Integrated Microelectronics, Inc. c/o of Florecita P. Flores
No. 025-98
March 6, 1998
RMO No. 41-97; Even returns Laya Mananghaya Salgado & Company
No. 023-98
February 24, 1998
Effectivity of RA 8424; Personal and additional exemptions Office of the Mayor Ozamis City
No. 022-98
February 19, 1998
Effectivity of RA 8424; Assesments issued prior to January 1, 1998 Fortune Tobacco Corporation c/o Estelito P. Mendoza
No. 021-98
February 19, 1998
CAPITAL GAINS TAX; Transfer of land without consideration by trustee to trustor Padilla, Mariano B.
No. 020-98
February 18, 1998
No. 019-98
February 11, 1998
VAT; Sale of real properties primarily held for sale or lease to customers De Leon, Jocelyn P.
No. 018-98
February 10, 1998
RP-US Tax Treaty
No. 017-98
February 6, 1998
WITHHOLDING TAX; Payment/remittance of withholding taxes on corporation by SMC San Miguel Corporation
No. 016-98
February 6, 1998
WITHHOLDING TAX; VAT Sumitomo of Japan c/o SGV & Company
No. 015-98
February 6, 1998
Senior Citizens; bank deposits subject to 20% final tax Dondoyano, Rafael L.
No. 014-98
February 6, 1998
VAT; PIA subject to VAT on TV airtime Kapisanan Ng Mga Brodkaster Sa Pilipinas
No. 013-98
February 5, 1998
No. 012-98
February 5, 1998
INCOME TAX; DND cannot withhold tax from agent's commissions Dept. of National Defense
No. 011-98
February 5, 1998
RP-Thailand Tax Treaty Marine Colloids Phils. Inc. c/o Sycip Gorres Velayo and Company
No. 010-98
February 5, 1998
INCOME TAX; VAT Tipco-Bataan Group, Incorporated c/o R.S. Bernaldo and Associates
No. 009-98
February 5, 1998
VAT; Exemption of marine solar salt Salinas (IM) Corporation
No. 008-98
February 5, 1998
CREDITABLE WITHHOLDING TAX; Sale or exchange of real property by a corporation not habitually engaged in real estate business Unlad Resources Development Corporation c/o of Baniqued and Baniqued Law Offices
No. 007-98
February 4, 1998
CAPITAL GAINS TAX; Payment can be made by either party under exceptional circumstances Primetown Property Group, Inc.
No. 006-98
February 4, 1998
Exemption from Tax Liabilities of Foreign-based corporation which ships goods through SBSEZ Goldlink Steamship, Inc.
No. 005-98
February 4, 1998
DOCUMENTARY STAMP TAX; Installment payment of DST Shoemart, Incorporated
No. 004-98
January 28, 1998
RP-Italy Tax Treaty Philippine Long Distance Company
No. 003-98
January 16, 1998
No. 002-98
January 8, 1998
EXCISE TAX; Cement not subject to 2% excise tax Kultura Knitex Corporation
No. 001-98
January 5, 1998
ESTATE TAX; Extension of time to file return Antonio J. Tan c/o Baustista, Picazo, Buyco, Tan and Fider
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