Documentary Stamp Tax

Amnesty

ING Bank N.V. v. Commissioner of Internal Revenue, G.R. No. 167679, April 20, 2016

Asiatrust Development Bank v. Commissioner of Internal Revenue, C.T.A. Case No. 6209, March 16, 2010
Amount

Lincoln Philippine Life Insurance Company Inc. v. Court of Appeals, G.R. No. 118043, July 23, 1998

Assessment

Fort Bonifacio Development Corp. v. Commissioner of Internal Revenue, G.R. Nos. 164155 & 175543,
February 25, 2013

Commissioner of Internal Revenue v. Bank of the Phil. Islands, G.R. No. 134062, April 17, 2007

BIR Ruling No. 082-89, April 25, 1989

Asset Transfer Agreement

BIR Ruling No. 075-99, June 16, 1999

Assignment of Tax Credit Certificates

BIR Ruling No. 113-99, July 29, 1999

Basis

BIR Ruling No. 041-01, September 18, 2001

BIR Ruling No. 021-01, June 13, 2001

BIR Ruling No. 045-99, April 7, 1999

Bill of Exchange or Order for the Payment of Money

BIR Ruling No. 132-99, August 23, 1999

Bonds

BIR Ruling No. 016-00, January 7, 2000

Certificate of Bank Deposits

Commissioner of Internal Revenue v. Traders Royal Bank, G.R. No. 167134, March 18, 2015

Prudential Bank v. Commissioner of Internal Revenue, G.R. No. 180390, July 27, 2011

Metropolitan Bank and Trust Co. v. Commissioner of Internal Revenue, G.R. No. 178797, August 4, 2009

Phil. Banking Corp. v. Commissioner of Internal Revenue, G.R. No. 170574, January 30, 2009

International Exchange Bank v. Commissioner of Internal Revenue, G.R. No. 171266, April 4, 2007

Certification

Revenue Memorandum Order No. 025-11, June 1, 2011

Collection

DOTC Order No. 035-08, August 14, 2008

LTO Memorandum Circular No. AHS-2009-1087, January 5, 2008

BPI v. Commissioner of Internal Revenue, G.R. No. 181836, July 9, 2014

Condonation of Surcharge and Penalty for Late Payment

BIR Ruling No. 012-00, January 7, 2000

Corporations

BIR Ruling No. 092-99, July 8, 1999

Counterfeiting of Stamp Taxes

People v. Martin, G.R. No. L-38019, May 16, 1980

Debt Instruments

Philacor Credit Corp. v. Commissioner of Internal Revenue, G.R. No. 169899, February 6, 2013

University of Santo Tomas Hospital, Inc. v. Commissioner of Internal Revenue, C.T.A. Case No. 7919, May
20, 2010

Manila Electric Company v. Commissioner of Internal Revenue, C.T.A. Case No. 7545, March 22, 2010

Deed of Transfer

Fort Bonifacio Development Corp. v. Commissioner of Internal Revenue, G.R. Nos. 164155 & 175543,
February 25, 2013

BIR Ruling No. 021-02, May 31, 2002

Deed of Assignment of the Right to Redeem

BIR Ruling No. 169-98, November 25, 1998

Documents (Sec. 199 of the Tax Code of 1997)

Revenue Memorandum Circular No. 036-12, August 3, 2012

Educational Institutions

Revenue Memorandum Circular No. 025-08, March 17, 2008

Electronic Documentary Stamps Tax (eDST) System

Revenue Memorandum Circular No. 024-11, May 16, 2011

Revenue Memorandum Order No. 028-11, April 25, 2011

Revenue Memorandum Circular No. 024-11, May 16, 2011

Revenue Memorandum Circular No. 051-10, June 15, 2010

Revenue Memorandum Circular No. 031-10, March 17, 2010

Exchange of Properties

BIR Ruling No. 002-01, February 2, 2001

Exemption

Republic Act No. 9648, June 30, 2009

Compagnie Financiere Sucres et Denrees v. Commissioner of Internal Revenue, G.R. No. 133834, August
28, 2006

Michel J. Lhuillier Pawnshop, Inc. v. Commissioner of Internal Revenue, G.R. No. 166786, May 3, 2006

BPI v. Commissioner of Internal Revenue, G.R. No. 139736, October 17, 2005

Paper Industries Corporation of the Phil. v. Court of Appeals, G.R. Nos. 106949-50 and 106984-85,
December 1, 1995

Commissioner of Internal Revenue v. Manufacturers Life Insurance Company, C.T.A. EB Case No. 539
(CTA Case No. 7119), February 18, 2010

Marinduque Mining & Industrial Corp. v. Commissioner of Internal Revenue, C.T.A. Case No. 3192,
February 28, 1985

Revenue Regulations No. 04-95, June 15, 1995

Revenue Regulations No. 16-93, April 22, 1993

Extra-judicial Foreclosure Sale

Revenue Regulations No. 04-99, March 9, 1999

Failure to Stamp Taxable Document

Del Rosario v. Hamoy, G.R. No. 77154, June 30, 1987

Gabucan v. Manta, G.R. No. L-51546, January 28, 1980

Financial Lease

Revenue Memorandum Circular No. 046-14, April 25, 2014

Future Transfer of Shares of Stocks

Compagnie Financiere Sucres et Denrees v. Commissioner of Internal Revenue, G.R. No. 133834, August
28, 2006

Health Care Agreements

Phil. Health Care Providers, Inc. v. Commissioner of Internal Revenue, G.R. No. 167330, September 18,
2009

Information Return

Revenue Regulations No. 04-96, February 29, 1996

Insurance Policies

Commissioner of Customs v. Manila Bankers' Life Insurance Corp., G.R. No. 169103, March 16, 2011

Republic v. Sunlife Assurance Co. of Canada, G.R. No. 158085, October 14, 2005

Commissioner of Internal Revenue v. Lincoln Philippine Life Insurance Company, Inc, G.R. No. 119176,
March 19, 2002

Philippine Home Assurance Corp. v. Court of Appeals, G.R. No. 119446, January 21, 1999

Philippine Health Care Providers, Inc. v. Commissioner of Internal Revenue, G.R. No. 167330, June 12,
2008

Commissioner of Internal Revenue v. Manufacturers Life Insurance Company, C.T.A. EB Case No. 539
(CTA Case No. 7119), February 18, 2010

Revenue Memorandum Circular No. 030-08, April 1, 2008

Interbank Call Loans

Commissioner of Internal Revenue v. Philippine National Bank, G.R. No. 195147, July 11, 2016

Inter-corporate Loans

Revenue Memorandum Circular No. 048-11, October 6, 2011

Levy or Distraint

BPI v. Commissioner of Internal Revenue, G.R. No. 139736, October 17, 2005

Liquidation of Corporate Assets

BIR Ruling No. 092-99, July 8, 1999

Loan Agreements

BIR Ruling No. 049-00, October 23, 2000

BIR Ruling No. 186-99, November 29, 1999

Commissioner of Internal Revenue v. Philippine National Bank, G.R. No. 195147, July 11, 2016

Commissioner of Internal Revenue v. Filinvest Development Corp., G.R. Nos. 163653 & 167689, July 19,
2011

Loose Documentary Stamps

Revenue Memorandum Order No. 026-15, December 29, 2015

Mergers

Commissioner of Internal Revenue v. La Tondeña Distillers, Inc., G.R. No. 175188, July 15, 2015

Commissioner of Internal Revenue v. Bank of Commerce, G.R. No. 180529, November 13, 2013
Original Issue of Shares of Stocks

BIR Ruling No. 027-99, March 9, 1999

Pawn Tickets

Revenue Memorandum Circular No. 024-09, May 5, 2009

Tambunting Pawnshop, Inc. v. Commissioner of Internal Revenue, G.R. No. 179085, January 21, 2010

H. Tambunting Pawnshop, Inc. v. Commissioner of Internal Revenue, G.R. No. 171138, April 7, 2009

Payment

Philippine Bank of Communications v. Commissioner of Internal Revenue, G.R. No. 194065, June 20,
2016

De la Salle University, Inc. v. Commissioner of Internal Revenue, C.T.A. Case No. 7303, January 5, 2010

Commissioner of Internal Revenue v. Fireman's Fund Insurance Company, G.R. No. L-30644, March 9,
1987

Revenue Memorandum Order No. 13-08, March 13, 2008

Revenue Regulations No. 09-00, August 31, 2000

Revenue Regulations No. 05-97, January 31, 1997

Revenue Regulations No. 06-92, September 4, 1992

Revenue Regulations No. 05-91, July 1, 1991

Revenue Regulations No. 05-88, August 12, 1988

Penalties

PNB General Insurers Company, Inc. v. Commissioner of Internal Revenue, C.T.A. Case No. 6751, March
18, 2007

Persons Liable for Payment

Republic v. Soriano, G.R. No. 211666, February 25, 2015

Filipinas Textile Mills v. Court of Appeals, G.R. No. 119800, November 12, 2003

BIR Ruling No. 181-99, November 24, 1999

BIR Ruling No. 069-99, May 18, 1999

PEZA-registered Companies

BIR Ruling No. 008-99, January 19, 1999

Pledge

Michel J. Lhuillier Pawnshop, Inc. v. Commissioner of Internal Revenue, G.R. No. 166786, May 3, 2006
Michel J. Lhuillier Pawnshop, Inc. v. Commissioner of Internal Revenue, G.R. No. 166786, September 11,
2006

First Planters Pawnshop, Inc. v. Commissioner of Internal Revenue, G.R. No. 174134, July 30, 2008

Antam Pawnshop Corp. v. Commissioner of Internal Revenue, G.R. No. 167962, September 19, 2008

Prescription

China Banking Corp. v. Commissioner of Internal Revenue, G.R. No. 172509, February 4, 2015

Promissory Notes

Philacor Credit Corp. v. CIR, G.R. No. 169899, February 6, 2013

Security Bank Corp. v. CIR, G.R. No. 130838, August 22, 2006

BIR Ruling No. 020-05, October 3, 2005

BIR Ruling No. 108-99, July 15, 1999

Purchase

Revenue Regulations No. 15-01, October 16, 2001

Rationalized Provisions

Republic Act No. 9243, February 17, 2004

Revenue Regulations No. 13-04, December 23, 2004

Refund

Commissioner of Internal Revenue v. Pilipinas Shell Petroleum Corp., G.R. No. 192398, September 29,
2014

HSBC Limited-Philippine Branches v. Commissioner of Internal Revenue, G.R. Nos. 166018 & 167728,
June 4, 2014

Jaka Investments Corp. v. Commissioner of Internal Revenue, G.R. No. 147629, July 28, 2010

Sale, Barter or Exchange of Shares of Stock

Revenue Regulations No. 016-12, November 7, 2012

BIR Ruling No. 052-99, April 19, 1999

BSP Circular Letter No. CL-2009-019, March 19, 2009

Sale of Foreign Exchange to Central Bank

BPI v. Commissioner of Internal Revenue, G.R. No. 137002, July 27, 2006

BPI v. Commissioner of Internal Revenue, G.R. No. 139736, October 17, 2005

Sale of Securities
Security Bank Corp. v. Commissioner of Internal Revenue, G.R. No. 130838, August 22, 2006

Stock Subscription

Commissioner of Internal Revenue v. First Express Pawnshop Co., Inc., G.R. Nos. 172045-46, June 16,
2009

Structure and Administration

Republic Act No. 7660, December 23, 1993

Revenue Regulations No. 09-94, March 8, 1994

Surcharges

BIR Ruling No. 012-00, January 7, 2000

Tax Credit Certificate

Philippine Bank of Communications v. Commissioner of Internal Revenue, C.T.A. EB Case Nos. 555 & 556
(C.T.A. Case No. 7486), May 13, 2010

Trust Indenture Agreements

Commissioner of Internal Revenue v. Traders Royal Bank, G.R. No. 167134, March 18, 2015

Voluntary Offer to Pay

BIR Ruling No. 007-00, January 5, 2000

Zonal Valuation

BIR Ruling No. 082-89, April 25, 1989