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Showing 25–33 of 33 articles for “nirc”

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Feb 23, 2005 gift tax donor's tax political contributions election law nirc taxation

Taxing Electoral Contributions: Clarifying Gift Tax Law in Philippine Elections

Supreme Court ruling that political contributions are taxable gifts under the NIRC, absent an express exemption.

Mar 23, 2004 taxation specific tax tobacco excise tax nirc bir regulations

Specific Tax on Stemmed Leaf Tobacco: When Exemptions Do Not Apply

Philippine Supreme Court ruling on specific tax liability of stemmed leaf tobacco dealers and the limits of tax exemptions under the NIRC.

Jul 15, 2003 percentage tax pawnshops lending investors bir taxation national internal revenue code

Percentage Tax on Pawnshops: Defining Lending Investors Under Philippine Law

Supreme Court ruling on whether pawnshops are lending investors subject to 5% percentage tax under the NIRC.

Jul 8, 2003 tax refund carry-over income tax nirc court of tax appeals corporation

Tax Refund Limitations: The One-Year Rule for Carry-Over of Excess Income Tax Payments

Philippine Supreme Court clarifies that excess income tax payments may only be carried over to the immediately succeeding taxable year under the old NIRC.

Nov 15, 2001 tax-law specific-tax tobacco excise-tax bir nirc

Specific Tax on Stemmed Leaf Tobacco: Exemptions for Manufacturers Clarified

Supreme Court clarifies when stemmed leaf tobacco transfers between manufacturers are exempt from specific tax under the NIRC.

Sep 10, 2001 estate tax surcharge interest nirc deficiency assessment bir

Estate Tax Deficiency: When Surcharges and Interest Apply Under the NIRC

Philippine Supreme Court ruling on estate tax deficiency surcharges, interest, and penalties under the NIRC, explained for lay readers.

Apr 12, 2000 tax-law contractor's-tax prescription bir gross-receipts security-agency

Contractor's Tax Assessments: Prescription Periods and Gross Receipts Rules

Philippine Supreme Court ruling on tax assessment prescription periods, contractor's tax on security agency gross receipts, and protest deadlines under the NIRC.

Dec 13, 1999 tax law bir prescription tax collection administrative law nirc

When BIR Regional Directors Can File Tax Collection Cases: The Hizon Ruling

Philippine Supreme Court clarifies BIR regional directors' authority to file tax collection suits and the prescription rules under the NIRC.

Oct 14, 1998 tax-law income-tax non-profit ymca tax-exemption nirc

Supreme Court Rules on Taxability of Rental Income of Non-Profit Organizations

Philippine Supreme Court clarifies when rental income of non-profit organizations like YMCA is taxable under the NIRC.