Web× By using this website, you agree to the terms of the BIR Privacy Notice WebG.R. No. 190506, June 13, 2016 - CORAL BAY NICKEL CORPORATION, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. ... The CTA En Banc denied the petitioner's Motion for Reconsideration through the resolution dated December 10, ... however, the applicable rule was that provided under BIR Ruling No. DA-489-03, 14 …
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WebJan 14, 2014 · Correspondingly, BIR Ruling No. ERP-267-07 dated Sept. 21, 2007 declared that a certain Retirement Plan, being a reasonable retirement trust, is exempt, among others, from the 20 percent and 7.5 ... WebBE&K CONSTRUCTION CO. v. NATIONAL LABOR RELATIONS BOARD ET AL. CERTIORARI TO THE UNITED STATES COURT OF APPEALS FOR THE SIXTH … dicks avon ct
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WebAug 4, 2024 · c. Commissioner of Internal Revenue is not bound by his or her predecessor’s rulings especially when the latter’s rulings are not in harmony with the law; and. d. The wrong construction of the law that the 2001 BIR Rulings have perpetrated cannot give rise to a vested right. Therefore, the 2011 BIR Ruling can be given retroactive effect. 2 ... WebDec 2, 2024 · Likewise, the Deed of Conveyance is not subject to the documentary stamp tax under Section 196 but only to documentary stamp tax of P15.00 under Section 188, both of the Tax Code of 1997. (BIR Ruling No. 179-98 dated December 28, 1998) The Lawphil Project - Arellano Law Foundation. Web(BIR Ruling No. 004-2000 dated January 5, 2000) INCOME TAX; Filing and payment of capital gains tax returns - Under Section 3 of Revenue Regulations No. 8-98, the capital gains tax return shall be filed by the seller within thirty (30) days dicks avon ohio