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Showing 1–4 of 4 articles for “specific tax”

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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.

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.

Feb 1, 1999 tax-refund specific-tax mining forest-concessionaire ra-1435 national-internal-revenue-code

Tax Refund Rates for Miners and Forest Concessionaires Under R.A. 1435

The Supreme Court clarifies that the 25% specific tax refund for miners and forest concessionaires is based on original R.A. 1435 rates, not later amendments.

Sep 22, 1998 tax refund mining specific tax ra 1435 atlas mining philippine tax law

Tax Refunds for Mining Operations in the Philippines: The Atlas Mining Case

Philippine Supreme Court ruling on how mining firms' 25% specific tax refunds on fuel are computed under RA 1435.