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Showing 1–3 of 3 articles for “minimum corporate income tax”

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Feb 27, 2019 minimum corporate income tax cost of services premium tax documentary stamp tax insurance companies tax law

Premium Tax vs Cost of Service: Defining Minimum Corporate Income Tax

Supreme Court clarifies which taxes count as "cost of services" in computing MCIT for insurance companies, and when DST applies to policy increases.

Jul 7, 2009 tax-law minimum-corporate-income-tax franchise philippine-airlines pd-1590 bir

Philippine Airlines and the MCIT: Franchise Tax Exemptions Under PD 1590 Explained

The Supreme Court ruled PAL is exempt from the minimum corporate income tax under its franchise. Learn the reasoning.

Aug 28, 2006 tax-law minimum-corporate-income-tax thrift-banks bir supreme-court

Restarting the Clock: Minimum Corporate Income Tax and the Revival of Thrift Banks

When a closed bank reopens as a thrift bank, when does its MCIT grace period begin? The Supreme Court settles the rule.