BIR Ruling [DA-113-01]
BIR Ruling [DA-113-01] • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Jun 18, 2001
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June 18, 2001 BIR RULING [DA-113-01] Department of Foreign Affairs Office of American Affairs 2330 Roxas Boulevard Pasay City Attention: Mr . Bayani S . Mercado Executive Director Gentlemen : This refers to your letter dated May 2, 2001 which was received by this Office on May 25, 2001, requesting for a list of taxes imposed in the Philippines apart from income tax and corporate tax. It is represented that the Heritage Foundation and the Wall Street Journal is requesting through the Philippine Embassy in Washington, D.C., the latest economic, political and social data about the Philippines; and that the data will be used to construct the 2002 Index of Economic Freedom . In reply thereto, please be informed that apart from individual income tax and corporate income tax, the following taxes, fees and charges are deemed to be national internal revenue taxes pursuant to Section 21 of the Tax Code of 1997, viz: (1) Estate and Donor's Taxes; (2) Value-Added Tax; (3) Other Percentage Taxes; (4) Excise Taxes; (5) Documentary Stamp Taxes; and (6) Such other taxes as are or hereafter may be imposed and collected by the Bureau of Internal Revenue. HcSCED Very truly yours, (SGD.) MILAGROS V. REGALADO Acting Assistant Commissioner Legal Service
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