^
+ Follow EXEMPT Tag
EXEMPT
Array
(
    [results] => Array
        (
            [0] => Array
                (
                    [ArticleID] => 1429829
                    [Title] => EDITORYAL – Huwag e-exempt sa tax si Pacman
                    [Summary] => 

HINDI maganda ang proposal ng dalawang party­-list representatives na i-exempt si boxin­g champion Manny Pacquiao sa pagbabayad ng tax sa nalalapit nitong laban kay Floyd Mayweather Jr.

[DatePublished] => 2015-03-04 00:00:00 [ColumnID] => 0 [Focus] => 0 [AuthorID] => [AuthorName] => [SectionName] => Punto Mo [SectionUrl] => punto-mo [URL] => http://media.philstar.com/images/pang-masa/punto-mo/20150304/pmtoon.jpg ) [1] => Array ( [ArticleID] => 1410669 [Title] => Workers’ de minimis benefits exempted from taxes [Summary] =>

Benefits of workers from a collective bargaining agreement (CBA) and company productivity incentive schemes are now exempted from taxes.

[DatePublished] => 2015-01-08 00:00:00 [ColumnID] => 0 [Focus] => 0 [AuthorID] => 1804021 [AuthorName] => Zinnia B. Dela Peña [SectionName] => Headlines [SectionUrl] => headlines [URL] => ) [2] => Array ( [ArticleID] => 1369437 [Title] => RMO No. 20-2013 – Obey or disobey? [Summary] =>

Take a trip down memory lane and one may recall a particular issuance of the Bureau of Internal Revenue (BIR) that caused a lot of buzz among non-stock, non-profit corporations and associations.

[DatePublished] => 2014-09-16 00:00:00 [ColumnID] => 136078 [Focus] => 0 [AuthorID] => 1500166 [AuthorName] => Mark Nette E. Concepcion [SectionName] => Business [SectionUrl] => business [URL] => ) [3] => Array ( [ArticleID] => 925823 [Title] => You get what you give: Reevaluating tax exemptions of non-profit hospitals [Summary] =>

Several researches have shown that being ‘charitable’ benefits not only the receiver but also the giver. Aside from the proven emotional and health benefits, charity has a tangible tax benefit.

[DatePublished] => 2013-04-02 00:00:00 [ColumnID] => 136078 [Focus] => 0 [AuthorID] => 1479955 [AuthorName] => Ma. Arlene S. Borja [SectionName] => Business [SectionUrl] => business [URL] => ) [4] => Array ( [ArticleID] => 734900 [Title] => Juvenile delinquency, a continuing dilemma [Summary] =>

The public outcry has grown shrill and sharp in frustration and anger, not only to revisit the Pangilinan version of the Juvenile Justice and Welfare Act (RA 9344), but to scrap such version altogether, to stop the juvenile or minor criminals abusing the law.

[DatePublished] => 2011-10-08 00:00:00 [ColumnID] => 133156 [Focus] => 0 [AuthorID] => 1471332 [AuthorName] => Lorenzo Paradiang Jr. [SectionName] => Freeman Opinion [SectionUrl] => opinion [URL] => ) [5] => Array ( [ArticleID] => 19272 [Title] => DOF exempts UP from taxes [Summary] => [DatePublished] => 2007-10-08 00:00:00 [ColumnID] => 133272 [Focus] => 0 [AuthorID] => 1804708 [AuthorName] => Iris Gonzales [SectionName] => Business [SectionUrl] => business [URL] => ) [6] => Array ( [ArticleID] => 224936 [Title] => Customs starts implementing new excise tax on vehicles [Summary] => The Bureau of Customs started yesterday the implementation of the amended rules for the imposition of excise tax on automobiles as prescribed by the Bureau of Internal Revenue.

The amended regulations also defined the scope and definition of automobiles which refer to any four or more wheeled motor vehicles regardless of seating capacity, which are propelled by gasoline, diesel, electricty or any other motive power.
[DatePublished] => 2003-10-21 00:00:00 [ColumnID] => 133272 [Focus] => 0 [AuthorID] => 1681404 [AuthorName] => Rey Arquiza [SectionName] => Business [SectionUrl] => business [URL] => ) [7] => Array ( [ArticleID] => 198638 [Title] => Curfew set for minors in San Fernando [Summary] => CITY OF SAN FERNANDO — Starting March 28, an eight-hour curfew for teenagers aged 18 and below will be imposed in this city.

The curfew will run from 10 p.m. to 4 a.m.

Councilor Roman Cabral Jr. authored Ordinance No. 2003-2004 imposing the curfew which the city council passed last Feb. 28. Its co-author was Association of Barangay Captains (ABC) president Amado Santos.
[DatePublished] => 2003-03-12 00:00:00 [ColumnID] => 133272 [Focus] => 0 [AuthorID] => [AuthorName] => [SectionName] => Nation [SectionUrl] => nation [URL] => ) [8] => Array ( [ArticleID] => 186304 [Title] => Selling to cooperatives [Summary] => Are sales to a cooperative duly registered with the Cooperative Development Authority under Republic Act. No. 6938, otherwise known as the Cooperative Code of the Philippines, exempt from the value-added tax?

Sales to cooperatives, whether or not these are registered with the CDA, are subject to VAT. This is because VAT is a statutory liability of the seller of goods and services. In the absence of any showing that the seller is exempt from tax, the sale cannot be exempted from the imposition of VAT.
[DatePublished] => 2002-12-02 00:00:00 [ColumnID] => 133272 [Focus] => 0 [AuthorID] => [AuthorName] => [SectionName] => Business As Usual [SectionUrl] => business-as-usual [URL] => ) [9] => Array ( [ArticleID] => 182605 [Title] => Sale of a house valued at P1-M or less [Summary] => A corporation engaged in the sale of fertilizer requests for a certificate of exemption from the value-added tax under Section 103(d) of the National Internal Revenue Code of 1977. The corporation submitted copies of its 1997 and current licenses issued by the Fertilizer Authority under Presidential Decree 1144.

A duly licensed manufacturer, importer, distributor and exporter of fertilizer is indeed exempt from VAT under Section 103(d) of the NIRC of 1977 (now Section 109(d) of the Tax Code of 1997).
[DatePublished] => 2002-11-04 00:00:00 [ColumnID] => 133272 [Focus] => 0 [AuthorID] => [AuthorName] => [SectionName] => Business As Usual [SectionUrl] => business-as-usual [URL] => ) ) )
abtest
By Iris Gonzales | October 8, 2007 - 12:00am
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