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Showing 25–34 of 34 articles for “withholding tax”

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Oct 9, 2006 tax law franchise tax tax exemption philippine airlines final withholding tax supreme court

Tax Exemptions for Philippine Airlines: Understanding the "In Lieu of All Other Taxes" Provision

The Supreme Court ruled that PAL's franchise tax option exempts it from all other taxes, including the 20% final withholding tax on bank deposits.

Oct 9, 2006 tax law franchise tax withholding tax philippine airlines supreme court cir

PAL Tax Refund Case: Interpreting "In Lieu of All Other Taxes" in Franchises

Supreme Court ruling on PAL's franchise tax exemption and refund of final withholding tax on passive income.

Sep 27, 2006 commercial-law

Gross Receipts TAX THE Inclusion OF Final Withholding TAX IN Banks Taxable Income

Sep 27, 2006 gross receipts tax final withholding tax banking passive income bir tax law

Gross Receipts Tax: Final Withholding Tax Included in Bank's Tax Base

Supreme Court rules 20% final withholding tax on bank passive income forms part of gross receipts for computing 5% gross receipts tax.

Dec 9, 2005 tax-refund withholding-tax bir-form-1743.1 commercial-law tax-documentation far-east-bank

Tax Refund Claims: Why Proper Withholding Tax Documentation Is Non-Negotiable

A bank's P755,715 tax refund claim failed for lack of BIR Form 1743.1. Learn the strict documentation rules for withholding tax refunds in the Philippines.

Jun 8, 2005 commercial-law

Gross Receipts TAX Inclusion OF Final Withholding TAX IN Bank Income

Nov 25, 2003 gross receipts tax final withholding tax banks passive income tax law bir

Gross Receipts Tax: When Withheld Interest Income Still Counts for Banks

Philippine Supreme Court ruling on whether the 20% final withholding tax on banks' passive income forms part of gross receipts for the 5% gross receipts tax.

Jun 10, 2003 gross receipts tax banks withholding tax china banking corporation bir taxation

Gross Receipts Tax on Banks Includes Withheld Interest Income

Supreme Court rules the 20% final withholding tax on interest income forms part of a bank's gross receipts for gross receipts tax purposes.

Oct 12, 1999 withholding tax corporate law tax law bir supreme court

When Does Withholding Tax Obligation Arise? Filipinas Synthetic Fiber Corp. v. CA

Philippine Supreme Court clarifies when the duty to withhold tax on payments to foreign corporations arises—at accrual or payment.

Jun 25, 1999 tax treaties most favored nation royalty taxation withholding tax double taxation sc johnson

Decoding Tax Treaties: Philippines Clarifies Most Favored Nation Clause in Royalty Taxation

The Supreme Court explains when the most favored nation clause in tax treaties applies to royalty withholding tax rates.