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60 document(s) in BIR Rulings
BIR Ruling No. 308-2022
REPUBLIC OF THE PHILIPPINES BUREAU OF INTERNAL REVENUE DEPARTMENT OF FINANCE Quezon City Certificate of Tax Exemption No: BOt LEH-. 3 0 8 - 2 0 2 2 CERTIFICATE OF TAX EXEMPTION TO ALL WHOM IT MAY CONCERN: Identification Number This certifies that PHIRST PARK HOMES INCORPORATED, with Taxpayer , is exempt from income tax and creditable withholding tax on its income received directly in connect…
BIR Ruling No. 005-2023
BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES National Office Building DEPARTMENT OF FINANCE Quezon City Republic Act No.7279 BIR Ruling No.332-2021 VAT-005-2023 JAN 202023 Brgy.Culiat,District 6 Quezon City Lot 644 C4-F Visayas Avenue ARR CONSTRUCTION Attention: Romeo R. Aniciete General Manager Gentlemen: 1P of the National Internal Revenue Code of 1997Tax Code),as amended. of the s…
BIR Ruling No. 549-2020
REPUBLIC OF THE PHILIPPINES BUREAU OFINTERNAL REVENUE DEPARTMENT OF FINANCE Ouezon City Certificate of Tax Exemption No. CMP-0549-202 CERTIFICATE OF TAX EXEMPTION iss ued to EDUARDO S.ATANACIO ANGELITA S.ATANACIO RONALDO S.ATANACIO LOURDES S.ATANACIO BASILIA S.ATANACIO CENON S. ATANACIO Name of Sellers TIN 756 Sampalok St., Bagumbong 756 Sampalok St., Bagumbong 756 Sampalok St., Bagumbong 75…
BIR Ruling No. 405-2022
REPUBLIC OF THE PHILIPPINES BUREAU OF INTERNAL REVENUE DEPARTMENT OF FINANCE Quezon City Certificate of Tax Exemption No. S30H:- 4 0 5 - 2 0 2 2 CERTIFICATE OF TAX EXEMPTION issued to San Lorenzo Drive, San Lorenzo Village, Makati City ASSUMPTION COLLEGE INC. SEC Company Reg. No. TIN: : 30 (H) of the National Internal Revenue Code of 1997, as amended. It is exempt from INCOME TAX only on t…
BIR Ruling No. 298-2018
REPUBLIC OF THE PHILIPPINES BUREAU OF INTERNAL REVENUE DEPARTMENT OF FINANCE Quezon City Certificate of Tax Exemption No: 298-2018 CERTIFICATE OF TAX EXEMPTION TO ALL WHOM IT MAY CONCERN: withholding tax, and value added tax (VAT), pursuant to Section 20 (d)(1) and (3) of Republic Housing Authority (NHA). is exempt from proiect-related income taxes. creditable NHA's Socialized Housing, to wit…
BIR Ruling No. 380-2020
REPUBLICOFTHEPHILIPPINES DEPARTMENT OF FINANCE BUREAU OF INTERNAL REVENUE Quezon City R.A. No. 9904; R.A: No. 8424 BIR Ruling No. 105-14; RMC No.9-2013 OT-0380-20 JUL 0 3 2020 THE PROMENADE RESIDENCES Brgy. Salawag, Dasmarinas City, HOMEOWNERS ASSOCIATION, INC. Cavite 41 14 Attention: DURABEL DURAIN Secretary Gentlemen: No. 9904 otherwise known as the "Magna Carta for Homeowners and Ho…
BIR Ruling No. 002-2023
BUREAU OF INTERNAL REVENUE REPUBLICOF THE PHILIPPINES DEPARTMENT OF FINANCE Secs.24C),98,175,&188, Tax Code, as amended BIR Ruling No.OT-421-21 OT-002-2023 JAN TU 2U23 Sun Life of Canada (Philippines), Inc. 2nd Floor, Sun Life Centre, 5th Avenue corner Rizal Drive Bonifacio Global CityTaguig City Attention: Atty.Marie Kristel D.Virtudez Tax Manager Gentlemen: donor's tax on the transfer of Man…
BIR Ruling No. 339-2021
REPUBLICOF THE PHILIPPINES DEPARIMENT OF FINANCE BUREAU OF INTERNAL REVENUE Quezon City Sec.40(C)(2)&(6)(b) of the amended; RR No. 18-01 Tax Code of 1997, as BIR Ruling No. 100-17 BIR Ru!ing No.075-18 3+N} BIR Ruling No. 214-12 Muntinlupa City Acro Building. Advanced Warehousing Compound. Km. 22. East Service Road ACRO-TEAM, INC. ALTA TEAM, INC ALPHADISTRIBUTION,INC Attention: MA. ROSARIO.BE…
BIR Ruling No. 347-2022
BUREAU OF INTERNAL REVENUE REPUBLICOFTHE PHILIPPINES DEPARTMENT OF FINANCE Quezon City of the Philippines. Inc. Federation of Golf Club Section 105 of the Ta Non-Profit Clubs. Inc JUN 3 0 2022 CodeAssociation VS. BIR: CIR NS O VAT-347-2022 Person to Contact: Chief, Law Division Tel Nos. 926-55-36 / 927-09-63 Forbes Park. Makati City 35 McKinley Road Manila Polo ClubInc Attention: Noel B.Barram…
BIR Ruling No. 285-2022
REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE BUREAU OF INTERNAL REVENTJE Quezon City Certificate of Tax Exemption No: NSH - 2 8 5 2 022 CERTFICATE OF TAX EXEMPTION TO ALI WHOM IT MAY CONCERN: This certifies that Granby Trading and Construction, an 'ent:ty engaged by the Natior.! Housing Authority (NHA)', is exempt from project-related income taxes and creditable withholding tax pursuant …
BIR Ruling No. 377-2018
REPUBLIC OF THE PHILIPPINES Ix BUREAU OF INTERNAL REVENUE DEPARTMENT OF FINANCE Quezon City fpp Certificate of Tax Exemption No. 377-2018 CERTIFICATE OF TAXEXEMPTON issued to w SOLID LAND DEVELOPMENT CO., INC. 910 Reina Regente, Binondo, Manila 1006 TIN: Henry Te, in favor of: 2014, executed by SOLID LAND DEVELOPMENT CO., INC., represented by Mr. This certifies that donation under the Deed…
BIR Ruling No. 388-2020
REPUBLICOF THE PHILIPPINES DEPARTMENT OF FINANCE BUREAU OF INTERNAL REVENUE Quezon City Certificate of Tax Exemption No. BOI-LeH-0388 -2020 CERTIFICATE OF TAX EXEMPTION TO WHOM IT MAY CONCERN: directly in connection with its low-cost mass housing project, Cordova Tower -- Brgy. Sto. Nino, purposes located at Barangay Sto. Nifio, Marikina City, a project duly registered with the Board of begi…
BIR Ruling No. 655-2020
REPUBLICOF THE PHILIPPINES DEPARTMENT OF FINANCE BUREAU OF INTERNAL REVENUE Quezon City Certificate of Tax Exemption No: NSH-0655-2020 CERTIFICATE OF TAX EXEMPTION TO ALL WHOM IT MAY CONCERN: and completed housing units in Kristoffee Heights 2, a socialized housing project of the NHA executed by and among the National Housing Authority (NHA), Bilrey Construction, and under its Community-Ba…
BIR Ruling No. 455-2019
REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE BUREAU OF INTERNAL REVENUE Quezon City Section 5, RA No. 8367; BIR Ruling No. 046-15; BIR Ruling No. 460-14; RMC No. 9-2016 BIR Ruling No. 233-14 04552019 AUG Z 8 ZuT3 3/F SGV I Bldg.,6760 Ayala Avenue, Makati City 1000 CERTIFIED SAVINGS AND LOAN ASSOCIATION, INC. Attention: FRANCES ROSE J. VILLAMAYOR Chairman Gentlemen: for revalidation of…
BIR Ruling No. 316-2016
BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE Quezon City Section 20.RA 7279 BIR Ruling No.063-2014 #316-2016 6-28~2016 Quezon City Phintecstar Construction, Inc. Suites 21&24 3J Heights Bldg. No.35 Visayas Avenue,Diliman Attention: Mr. Zoilo Joaquin C. Amador President Gentlemen: -Urban Development and Housing Act of 1992" Tacloban City.pursuant to Republic …
BIR Ruling No. 334-2022
BUREAU OF INTERNAL REVENUE REPUBLICOFTHIF PHILIPPINES DEPARTMENT OF FINANCE Quezon City Certificate' of Tax Exemption No. CMp5334-2022 CERTIFICATE OF TAX EXEMPTION TO ALL WHOM T MAY CONCERN: by and between: This certifie that the Deed of Absolute Sale dated December 16.2019.entered into Name of Seller TIN Address Reynaldo R.ortiague -and- Name of Home wners Association (ON TIN Address HO…
BIR Ruling No. 321-2018
REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE BUREAU OF INTERNAL REVENUE Quezon City. RA No. 7279 BIR Ruling No.034-15 321-2018 3-6-2018 MOHON TISA RESIDENTS ASSOCIATION HOA, INC Motra Mohon I, Brgy. Tisa, Cebi: City, Cebu 6000 - Attention : FELIX V.GAHOL Gentlemen: * This refers to your letter jiated July 28, 2016, requesting exemption from capital gains tax (CGT), relative to the tra…
BIR Ruling No. 462-2019
REPUBLIC OF THE PHILIPPINES BUREAU OF INTERNAL REVENUE DEPARTMENT OF FINANCE Quezon City Certificate of Tax Exemption No. 0462-201S CERTIFICATE OF TAX EXEMPTON issued to ASBURY COLLEGE, INC. Poblacion Anda, Pangasinan 2405 SEC Company Reg. No. TIN: INCOME TAX only on the following revenues or receipts: and has proven by actual operation that its primary purpose is one of those enumerated u…
BIR Ruling No. 444-2021
REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE BUREAU OFINTERNALREVENUE Quezon City Certificate ofTax Exemption No: VA 4 - 2 n 71 CERTIIPICATE OF TAX EXEMPTION TO ALL WHOM IT MAY CONCERN: Thiscertifies that BRIA^HOMES,INC.with Taxpayer identification Number(TIN) r^ei�vejd directly?in conneexcetmipotn fLr'tohm iitnsceocmoenotmaxicanadndcrleodwi-tacbolsetwhiotuhshionlgdipnr…
BIR Ruling No. 501-2020
REPUBLICOF THE PHILIPPINES DEPARTMENT OF FINANCE BUREAU OF INTERNAL REVENUE Quezon City Par. 3, Sec. 4, Art. XIV of the 1987 BIR Ruling Nos.466-14 NIRC of 1997, as amended; RMO Nos. 20 2013 and 44-2016 Constitution; Sections 30 (E) and (H) of the CH30-0501-2020 SEP 0 8 2020 Annayatan, Baggao, Cagayan 3506 BMS CHRISTIAN INSTITUTE, INC. Attention: Administrator Teddy R. Gamata Gentlemen: amen…
BIR Ruling No. 377-2022
REPUBLIC OF THE PHILIPPINES BUREAU OF INTERNAL REVENUE DEPARTMENT OF FINANCE Certificate of Tax Exemption No: BOI -LEH - 3 7 7 - 2 0 ? 2 CERTIFICATE OF TAX EXEMPTION TO ALL WHOM IT MAY CONCERN: from income tax and creditable withholding tax on its income received directly in connection the Board of Investments (BOD) under Certificate of Registration No. Investments Code of 1987" and Section …
BIR Ruling No. 393-2018
REPUBLIC OF THE P HILIPPINES DEPARTMENT OF FINANCE BUREAU OF JNTERNAL REVENUE Ouezon Cit Certificate of Tax Exemption No. 393-2018 CERTIFICATE OF TAX EXEMPTON issued to TOUCHLIFE GLOBAL FOUNDATION, INC. IForMerIY: BIBLICA PUBLISHING AND DISTRIBUTION FOUNDATION, INC.] Unit 201 Benelisa Mansion, 222 F. Roxas Street, corner 4th Avenue, Barangay 51, Zone 5, Grace Park. District 2. Caioocan City…
BIR Ruling No. 338-2016
REPUBLICOF THEPHILIPPINES DEPARTMENT OF FINANCE BUREAU OF INTERNAL REVENUE Quezon City Code of 1997,as amended Sec.28B5b)of the Tax BIR Ruling No. 442-13 BIR Ruling No. 057-12 BIR Ruling No. 629-12: #338-2016 6-292016 24TH Floor. 6750 Ayala Avenue. CE CASECNAN HI,INC. Makati City 1226 Attention:Ms.Trinity S.Gatuz(s) PUREAU OF NTERNAT REVENU Director JUN 2 8 2016 Gentlemen: This refers to…
BIR Ruling No. 260-2020
REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE BUREAU OF INTERNAL REVENUE Quezon City - Certificate-of Tax E-xezmoptziono No: l,l5ll 0z 6o CERTIFICATE OF' TAX EXEMPTION TO ALL WHOM IT MAY CONCERN: This certifies that PHINTECSTAR coNSTRUcrIoN,INC. (TrN: r), an entity engaged by the National Housing Authority (NHA), is exempt from project-related income taxes and credlt{-I…
BIR Ruling No. 323-2016
T BUREAU OF INTERNAL REVENUF REPUBLICOETHE PHILIPPINES DEPARTMENTOF HINANCE Quezon City RA7279 BIR Ruling No.243-2016 #323-2016 6-29-2016 3368 Harvard Street, Pinagkaisahan Makati City GOLDENVILLE REALTY AND DEVELOPMENT CORPORATION Attention IDA ABENDANO-GUINTU Gentlemen: President and General Manager This refers to your letter dated June 9,2016.requesting issuance of Certificate of Tax Ex…
BIR Ruling No. 375-2020
REPUBLICOF THE PHILIPPINES DEPARTMENT OF FINANCE BUREAU OF INTERNAL REVENUE Quezon City RA No.8525;Section 34(H)2), National Internal Revenue Code of 1997, as amended BIR Ruling No. 292-2016 DT-0375-2020 JUL 0 3 2020 Langkaan, Dasmarinas, Cavite 4114 HOCHENG PHILIPPINES CORPORATION Lot 2, Blk 4, Phase 3, First Cavite Industrial Estate, Attention Vice President for Operation JUDY G.GEREGALE …
BIR Ruling No. 363-2020
REPUBLIC OFTHE PHILIPPINES DEPARTMENT OF FINANCE BUREAU OF INTERNAL REVENUE Quezon City Section 3 and Section 6 of Revenue Regulations No. 09-04 Dr- JUN 2 3 2020 120 Bangko Sentral ng Pilipinas A. Mabini St. cor. P. Ocampo St.. Malate, Manila Attention: Eduardo Q. Bobier Managing Partner Gentlemen: This refers to your letter dated January 14, 2020 requesting for confirmation on whether…
BIR Ruling No. 267-2018
BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE Quezon City Certificate of Tax Exemption No. 267-2018 CERTIFICATE OF TAX EXEMPTION issued to ERDA-TECH Bldg., Certeza corner Lorenzo. Beata, Pandacan, Manila ERDA-TECH FOUNDATION, INC. SEC Company Reg. No. TIN and has proven by actual operation that its primary purpose is one of those enumerated under Section 30 (H) …
BIR Ruling No. 502-2017
REPUBLICOF THE PHILIPPINES DEPARTMENT OF FINANCE BUREAU OF INIERNAL REVENUE Quezon City Certificate of Tax Exemption No. CERTIFICATE OF TAX EXEMPTION issucd to UCCP - BAGUIO EDUCATIONAL CENTER, INC. Westside Burnham Park, Baguio City 2600 SEC Company Reg. No TIN: This certifics that the above-named corporation is a non-stock. non-profit corporation and has proven by actual operation that …
BIR Ruling No. 546-2020
REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE BUREAU OF INTERNAL REVENUE Quezon City CMP-0546-2020 Certificate of Tax Exemption No. CERTFICATEOFTAXEXEMPTION issued Name of Selier TIN Address ATTY.RUBY MILAGROS A Purok 1, Marabulig, Cauayan, Santiago CORTES-DAMIAN City, Isabela -and Name of Homeowners Association (HOA TIN Address HOMEOWNERS ASSOCIATION,INC. MILAGROSA VILLAGE CMP Brg…
BIR Ruling No. 477-2017
REPUBLICOF THE PHILIPPINES BUREAU OF INTERNAL REVENUE DEPARTMENT OF FINANCE Quezon City iD Revenue Code of 1997. as amended .BiR Ruling No. 120-2013 Sec." 270 of the National Internal BIR Ruling No. 211-2015: BIR Ruling No. 188-2014: 1-13-017 477-32 Makati City Room 408, Cityland Condominium 10. Tower 11. 154 H. V. Deta Costa Street. Salcedo ViHlage. CASES CHUN & ASSOCIATES LAW OFFICES Attent…
BIR Ruling No. 430-2017
REPUBLIC OF THE PHHIPPINES DEPARTMENT OF FINANCE BUREAU OF INTERNAL REVENUE Quezon City ['Scction 66. Republic Act (RA) No.6657 BIR Ruling No. 393-2016 - - Parulan. Plaridcl. Bulacan JOSE D. MARIANO Sir: of capitai gains tax (CGT) and documentary stamp tax (DST) pursuant to Republic Aci (RA) 3844. as amended by RA 6389. This refers to your letter dated August 05. 2016 requesting cxemption fr…
BIR Ruling No. 366-2018
REPUBLICC. : PHILIPPINES DEPARTMENT OF FINANCE BUREAU OF INTERNAL REVENUE Quezon City RA7279 BIR Ruling No. 383-13 t: 366-2018 3-8-2018 Samahang Maralita Catmon Homeowners Association, Inc. Brgy. Catmon, Malabon City Sitio 6, Gov. Pascual Ave. Attention: Mr. Felizardo Z. Gogolin President Gentlemen: This refers to your letter dated November 16, 2017 requesting exemption from the payment o…
BIR Ruling No. 287-2021
REPUBLICOF THE PHILIPPINES BUREAU OF INTERNAL REVENUE DEPARTMENT OF FINANCE Quezon City Certificate of Tax Exemption No. E-737-233 CERTIFICATE OF TAX EXEMPTION issued to BOHOL WISDOM SCHOOL INCI CPG North Avenue, Tagbilaran City, Bohol SEC Company Reg. No. TIN: has proven by actual operation that its primary purpose is one of those enumerated under Section 30(H) of the National internal Rev…
BIR Ruling No. 298-2022
REPUBLIC OF THE PHILIPPINES DEPARTMENT CE FINANCE BUREAU OF INTEENAL REVENUE Quezon City Certificate of Tax Exemption No: NSH 298-2022 CERTIFICATE OF TAX EXEMPTION TO ALL WHOM IT MAY CONCERN: This certifies that Shalom Construction, Inc., Hi entity engaged by the Nationa! withholding tax (CWT) pursuant :to Section 20 (d) (1) cf Republic Act (RA) No. 7279, as Housing Authority (NHA), is exe…
BIR Ruling No. 462-2018
Quezon City Sec. 41 of the NIRC of 1997, as amended; Sec.145 of RR 2 BIR Ruling No. 567-12 BIR Ruling No. 034-12 ISLA LIPANA & CO. 3-13-2018 #462-2018 29th Floor, Philamlife Tower Makati City 8767 Paseo de Roxas 1226 Attention: ATTY.ALEXANDER B.CABRERA Managing Partner, Tax Services Gentlemen : with the Securities and Exchange Commission (SEC) under SEC Registration No. Ingredients, Inc. …
BIR Ruling No. 314-2020
REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE 1 BUREAU OF INTERNAL REVENUE PPI Quezon City Section 30(H of the NIRC of 1997. as amended RMO No. 44-2016: RMC No.051-14 BIR Ruling No. 466-2014 o oe 32020 Highway Ibayo, Marilao, Bulacan ACCESS MARILAO BULACAN COMPUTER AND TECHNICAL COLLEGES, INC. 2nd and 3rd Flr. Goldstar Apartelle 346 McArthur Attention : CARMELA S.CUNANAN Authorized Re…
BIR Ruling No. 660-2020
BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE Quezon City e DEC 1 7 2U20 CERTIFICATE OF TAX EXEMPTION Ryan L. Uy and the National Housing Authority (NHA) over the parcels bf land described helow, to wit: This certifies that the Deed of Absolute Sale (DOAS) executed by and between February February February 26, 2020 February 26, 2020 26. 2020 26. 2020 Date Landown…
BIR Ruling No. 484-2020
BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE Quezon City DO(-LCH-0484-2020 Certificate of Tax Exemption No: TO ALL WHOM IT MAY CONCERN: CERTIFICATE OF TAX EXEMPTION creditable withholding tax on its income received directly in connection with its economic and Mexico, Pampanga, consisting of 1,1072 house and lot units used solely for family home or dwelling purpos…
BIR Ruling No. 39-2018
BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE Quezon City Certificate of Tax Exemption No: 039-2018 CERTIFICATE OF TAX EXEMPTION TO ALL WHOM IT MAY CONCERN: no case earlier than the date of registration of the project with the BOI, pursuant to Executive 2.57.5 (B)(2) of Revenue Regulations No. 2-98, as amended, Muntinlupa City, a project duly registered with the …
BIR Ruling No. 792-2019
REPUBLIC OF THE PHILIPPINES BUREAU OF INTERNAL REVENUE DEPARTMENT OF FINANCE Quezon City Certificate of Tax Exemption No: 0792-2019 CERTIFICATE OF TAX EXEMPTION TO ALL WHOM IT MAY CONCERN: creditable withholding tax and value added tax (V AT), pursuant to Section 20 (d)(1) and (3) of Republic received directly in connection with the construction/development of socialized housing units of AFP…
BIR Ruling No. 400-2018
REPUBLIC OF THE PHILIPPINES Ts BUREAU OF INTERNAL REVENUE DEPART'MENT OF FINANCE Quezon City Certificate of Tax Exemption No: 4C0-2018 - CERTIFICATE OF TAX EXEMPTION TO ALL WHOM IT MAY CONCERN: This certifies that M.R. VARGAS CONSTRUCTION (TIN: an entity engaged by the National Housing Authority (NHA), is exempt from project-related income taxes, creditable withholding tax and value added ta…
BIR Ruling No. 820-2018
E t BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE Quezon City Certificate of Tax Exemption No. CERTIFICATE OF TAX EXEMPTION issued to INSTITUTE OF CORPORATE DIRECTORS, INC. 14'F Trident Tower Condominium H.V. Dela Costa St. SEC Company Reg. No. Salcedo Village Makati City 1227 TIN: and has proven by actual operation that its primary purpose falls under Section …
BIR Ruling No. 684-2020
BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE Quezon City Certificate of Tax Exemption No. SH30-684-2020 DEC 2-9 2020 CERTIFICATE OF TAX EXEMPTION issued to WESTFIELD SCIENCE ORIENTED SCHOOL AND COLLEGES,INC. Clarinda Soriano St., BF Resort Village. Las Pinias City 1740 TIN: SEC Company Reg. No. has proven by actual operation that its primary purpose is one of …
BIR Ruling No. 533-2020
REPUBLICOF THE PHILIPPINES DEPARTMENT OF FINANCE BUREAU OF INTERNAL REVENUE Quezon City Sec.39(A),Tax Code BIR Ruling Nos. 296-14, 027-02, OT-0533-2020 SEP 2 3_2020 59-99, 143-99 & 14-2003 5th Flr GT Tower Int'1 Global Business Holdings, Inc. 6813 Ayala cor HV dela Costa Sts. Makati City 1227 Attention: Ms. Edita C. Encarnacion Chief Accountant Gentlemen: This refers to your letter dat…
BIR Ruling No. 9-2020
REPUBLIC OF THE PHILIPPINES BUREAU OF INTERNAL REVENUE DEPARTMENT OF FINANCE Quezon City JAN 2 1 2020 CT-009-2020 North Cotabato 9401 GEORGE L.JONES CEO, Lightbeam Inc. 304 Dao Street, Poblacion Makilala. Gentlemen: Responsibility, so before tax. All income will be disturbed, so zero net income. VAT calculations income tax on the account that "as the money for the poor will be distributed as …
BIR Ruling No. 295-2021
REPUBLICOF THE FHILIPPINES DEIARTMENT OF FINANCE BUREAU OF INTERNAL REVENUE Quezon City Certificate of Tax Exemption No: NSH - CERTIFCATE OF TAX EXEMPTION TO ALL WHOM IT MAY CONCERN: engaged by the National Housing Authority (NHA), is exempt from project-related income No."7279."as amended"by RA No. 10884"(Balanced Housing Development Program taxes/creditable withholding tax (CWT) pursuant …
BIR Ruling No. 318-2017
REPUBLIC OF THE PHILIPPINES BUREAU OF INTERNAL REVENUE DEPARTMENT OF FINANCE Quezon City Certificate of Tax Exemption No. 318-2017 CERTIFICATE OF TAX EXEMPTION issued to SISTERS OF MARY TECHNICAL EDUCATION INSTITUTE CEBU,INC J.P. Rizal Street, Poblacion, Talisay City, Cebu 6045 SEC Company Reg. No. TIN: and has proven by actual operation that its primary purpose is one of those enumerated…
BIR Ruling No. 456-2021
REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE BUREAU OF INTERNAL REVENUE Quezon City Certificated rTax Exemption No: Mi-lir- I n - 2 fl 2 1 CERTIFICATE OF TAX EXEMPTION TO ALL WHOM IT MAY CONCERN: This certifies that PRIMA CASA LAND & HOUSES, with Taxpayer Identification Number(TIN) ""0, is exempt from income tax and creditable withholding tax on its income receiveu…
BIR Ruling No. 608-2017
REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE BUREAU OF INTERNAL REVENUE Quezon City Certificate of Tax Exemption No: 608-2017 CERTIFICATE OF TAX EXEMPTION TO ALL WHOM IT MAY CONCERN: This certifiesthatRFN CONSTRUCTION AND DEVELOPMENT CORPORATION/BUMBARAN DEVELOPMENT CORPORATION - JV (TIN: ), an entity engaged by the National Housing Authority (NHA), is exempt from project-reiated income …
BIR Ruling No. 732-2019
REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE BUREAU OF INTERNAL REVENUE Quezon City RR 2-98; RR 6-2001 BIR Ruling No. 153-10 BIR Ruling No. 006-03 0732-2019 DEC 0 9 2019 The Enterprise Center 6766 Ayala Avenue 1200 Makati City 19th and 20th Floors, Tower I PUNONGBAYAN &ARAULLO Attention:Atty. Olivier D. Aznar, CPA Gentlemen: Partner, Tax Advisory & Compliance This refers to your le…
BIR Ruling No. 490-2017
BUREAU OF INTERNAL REVENUE REP(BLIC OF THF PHLIPPINES DHPARTMENT OF FINANCE Quczon City Certificate of Tax Exemption No: 490-2 CERTIFICATE OF TAX EXEMPTION TO ALL WHOM IT MAY CONCERN: Identification Number withholding tax on its income received directly in connection with its economic and low-cost housing project (horizontal). Tektone Village. consisting of 144 units located at Brgy. Lapu- in …
BIR Ruling No. 385-2018
BUREAU OF INTERNAL REVENUE REPUBLIC)F THE,PHILIPPINES DEPARTMENT OF FINANCE Quezon City Certificate of Tax Exemption No. 385-2018 CERTIFICATE OF TAX EXEMPTON issued to SEC Company Reg. No. ALPA FOUNDATION INC. Subangdaku, Mandaue City 6014 TIN: and has.proven by actual operation that its primary purpose falls under Section 30 (E) of the National Internal Revenue Code (NIRC) of 1997, as amended…
BIR Ruling No. 531-2017
REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE BUREAU OF INTERNAL REVENUE Quezon City RA 6657 BIR Ruling No. 009-16 #531-2017 17-17 Paranaque, Metro, Manila I37 Washington St., Merville Vill EPIFANIO ESPINO, JR. Sir: dated October 16, 2014 relative to the request for confirmation that the disturbance compensation in the form of land granted to Magdalena Guinto Garcia et al. is exempt fro…
BIR Ruling No. 440-2017
REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE BUREAU OF INTERNAL REVENUE Quezon City Certificate of Tax Exemption No. 40-20'7 CERTIFICATE OF TAX EXEMPTION issued to CLARA O. CORPUS FOUNDATION, INC Unit 203, La Maison Rada Condo, I15 Rada Street, Legaspi Village. Makati City SEC Company Reg. No TIN: This certifies that the above-named corporation is a non-stock, non-profit corporation a…
BIR Ruling No. 523-2017
BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE Quezon City amended: RA No. 7916: RR No..2-98 BIR Ruling No. 320-{T Secs. 57 "&"109. NIRC of "1997. as BIR Ruling No. 117-99: VAT Ruling No. 076-02 11-9-20 17 3 OHMORI DEVELOPMENT CORP. +5 Floor TGU Tower, Cebu IT Park. Apas. Cebu City 6000 Attention: CRYSTAL CHLOE ONG-CHUA Chief Finance Officer Gentlemen: sale of lan…
BIR Ruling No. 77-2018
REPUBLIC OF THE PHILiPPINES DEPARTMENT OF FINANCE BUREAU OF INTERNAI REVENI.IE Quezon Cify Certificate of Tax Exemption No. | ^D- -^. O CERTIFTCATE OF' TAX EXEMPTIOF{ issued ro II{TERNATtrOI{AL SHENC ZHEI{ SOCIETY FOUNDATION Rrn 213 ir,{ile r",,, u,lffii viliage, Makati city TIN: , {,, SEC Compan:/ Reg. No. This cenifies that the above-named corporation is a non-s…
BIR Ruling No. 462-2021
REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE BUREAU REVENUE Certificate ofTax Exemption No: -ten:^ - ii 3 2 - i. g I s CERTIFICATE OF TAX EXEMPTIO TO ALL WHOM IT MAY CONCERN: This certifies that BRIA HOMES,INC'. with Taxpayer Identification Number(TIN) I "" )0, is exempt from income tax and creditable withholding tax on its income received directly in connection wit…
BIR Ruling No. 390-2018
TY REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE BUREAU OF INTERNAL REVENUE Quezon City. Certificate of Tax Exemption No. 390-2013 CERTIFICATE OF TAX EXEMPTION issued to WORD OF LIFE SEASIDE BIBLE CAMP, INC. SEC Company Reg. No. Zone 1 Barra Opol, Misamis Oriental TIN: and has proven by actuai operation that its primary purpose falls under Section 30 (E) of the National Internal Revenue…
BIR Ruling No. 624-2020
REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE BUREAU OF INTERNAL REVENUE Quezon City Certificate of Tax Exemption No: NCH-0624.-2020 CERTIFICATE QF TAX EXEMPTION TO ALL WHOM IT MAY CONCERN: executed by and between the Landowner and the National Housing Authority (NHA) over the parcel of land described below, to wit: This certifies that the Deed of Conveyance by Virtue of Expropriation fo…