From the library

Legal Insights

Plain-language guides and case briefs on Philippine law — researched from the firm's law library of 184,000+ statutes, Supreme Court decisions, and agency issuances, and written so non-lawyers can understand and act on them.

Have your own question? Ask ASG Legal AI now.

Get a cited, plain-language answer from 184,000+ statutes and decisions — free, no sign-up.

Ask a question

Showing 1–3 of 3 articles for “certificates of deposit”

Sort:Newest Oldest

Jul 27, 2011 documentary stamp tax taxation savings account bir supreme court

Philippine Supreme Court Clarifies Documentary Stamp Tax on Passbook Savings Accounts

The Supreme Court rules that passbook savings accounts with higher interest rates are certificates of deposit subject to documentary stamp tax.

Oct 2, 2009 documentary stamp tax special savings deposit certificates of deposit bir tax law china banking corporation

Documentary Stamp Tax: When Special Savings Deposits Are Certificates of Deposit Drawing Interest

The Supreme Court rules that special savings deposits with fixed-term features are "certificates of deposit drawing interest" subject to documentary stamp tax.

Jan 30, 2009 documentary stamp tax savings account certificate of deposit taxation bir supreme court

Documentary Stamp Tax: Passbooks for High-Interest Savings Accounts Are Taxable

The Supreme Court ruled that passbook-evidenced high-interest savings accounts are taxable certificates of deposit under the documentary stamp tax law.