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Showing 1–5 of 5 articles for “interest income”

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Jan 17, 2023 vat inter-company loans tax law lapanday foods bir assessment prescription

Inter-Company Loans and VAT: When Interest Income Is Not Taxable

Philippine Supreme Court ruling clarifies when interest on inter-company loans is exempt from VAT and how prescription periods apply.

Jul 13, 2022 local business tax holding company dividends interest income local government code non-bank financial intermediary

Local Business Tax on Dividends and Interest Earned by Holding Companies

Supreme Court ruling on when holding companies are exempt from local business tax on dividends and interest income under the Local Government Code.

Jun 9, 2014 tax-refund prescription foreign-government withholding-tax nirc meralco

Tax Refund Claims: Two-Year Prescriptive Period and Foreign Government Exemptions

MERALCO's tax refund claim partly denied for prescription; foreign government-owned lender's interest income exempt under NIRC.

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.