×
- Services
- Research
- Decisions 71902
- Laws 8419
-
Taxation 3297
-
Bureau of Internal Revenue 1859
- BIR Bank Bulletins 115
- BIR Citizens Charter 1
- BIR Delegated Authority Rulings 222
- BIR Memoranda 110
- BIR Primer 2
- BIR Regional Revenue Memorandum Circular 1
- BIR Revenue Administrative Order 116
- BIR Revenue Audit Memorandum Orders 40
- BIR Revenue Bulletins 2
- BIR Revenue Delegation Authority Orders 117
- BIR Revenue Memorandum Circulars 114
- BIR Revenue Memorandum Rulings 3
- BIR Revenue Memorandum Orders 113
- BIR Revenue Operations Memoranda 78
- BIR Revenue Operations Orders 2
- BIR Revenue Regulations 110
- BIR Revenue Special Orders 2
- BIR Rulings 710
- BIR 1
- Court of Appeals 112
- Court of Tax Appeals 145
- Department of Finance 350
-
Local Tax Ordinances 831
- Agusan Del Norte 1
- Agusan Del Sur 3
- Aklan 12
- Albay 2
- Antipolo City 6
- Aurora 4
- Autonomous Region in Muslim Mindanao 1
- Bacolod City 8
- Baguio City 8
- Bataan 2
- Batangas 4
- Bicol 1
- Bohol 4
- Bukidnon 3
- Bulacan 5
- Cagayan De Oro City 5
- Cagayan Valley 3
- Caloocan City 7
- Camarines Norte 1
- Camarines Sur 3
- Camiguin 1
- Capiz 1
- Catanduanes 1
- Cavite 23
- Cebu City 54
- Cebu Province 17
- Davao City 5
- Davao Del Norte 11
- Davao Del Sur 2
- Davao Oriental 2
- Dinagat Island 1
- Escalante City 1
- General Santos City 10
- Iligan 3
- Ilocos Norte 14
- Ilocos Sur 13
- Iloilo City 5
- Iloilo Province 16
- Isabela 17
- La Union 6
- Laguna 16
- Lamut 1
- Lanao Del Norte 4
- Lanao Del Sur 3
- Laoag 1
- Las Piñas City 6
- Leyte 28
- Ligao City 3
- Lucena City 3
- Makati City 30
- Malabon City 3
- Malaybalay City 2
- Mandaluyong City 19
- Manila City 40
- Marikina City 21
- Masbate City 2
- Misamis Occidental 9
- Mountain Province 5
- Muntinlupa City 22
- Naga City 16
- Navotas City 23
- Negros Occidental 19
- Negros Oriental 8
- North Cotabato 4
- Novaliches 4
- Nueva Ecija 5
- Olongapo 2
- Oriental Mindoro 9
- Palawan 2
- Pampanga 17
- Pangasinan 17
- Parañaque 8
- Pasay City 7
- Pasig City 6
- Pateros 1
- Quezon City 49
- Quirino 2
- Rizal 16
- Romblon 1
- Samar 2
- San Juan City 20
- South Cotabato 5
- Sultan Kudarat 3
- Surigao City 3
- Tacloban 3
- Taguig City 12
- Tarlac 8
- Valenzuela City 25
- Zambales City 5
- Zamboanga City 21
- Regulations 4
-
Bureau of Internal Revenue 1859
-
Corporate 2508
- Anti Money Laundering Council 123
- Bangko Sentral ng Pilipinas 484
-
Securities and Exchange Commission 810
- SEC Advisories 111
- SEC Circular Letters 7
- SEC Commission En Banc 105
- SEC Interpretative Bulletins 2
- SEC Joint Memorandum Circulars 1
- SEC Manuals 3
- SEC Memoranda 8
- SEC Memorandum Circulars 120
- SEC Notices 118
- SEC Office Orders 107
- SEC Opinions 108
- SEC Pamphlets 8
- SEC Primer 1
- SEC Rules and Regulations 111
-
Securities and Exchange Commission Departments 749
- SEC Company Registration and Monitoring Department 109
- SEC Compliance and Enforcement Department 16
- SEC Corporate Governance and Finance Department 101
- SEC Economic Research and Training Department 34
- SEC Enforcement and Investor Protection Department 101
- SEC Human Resources and Administrative Department 4
- SEC Investor Protection and Surveillance Department 12
- SEC Markets and Securities Regulation Department 116
- SEC Non-Traditional Securities and Instruments Department 118
- SEC Office of the General Counsel 22
- SEC Securities Investigation and Clearing Department 112
- SEC Special Hearing Panel 4
- Philippine Stock Exchange 342
-
Labor 1588
-
Department of Labor and Employment 589
- DOLE Administrative Orders 51
- DOLE Brochures, Manuals and Handbooks 38
- DOLE Decisions 105
- DOLE Department Circulars 24
- DOLE Department Orders 117
- DOLE Explanatory Bulletins 5
- DOLE Guidelines and Procedures 18
- DOLE International Agreements 18
- DOLE Joint Issuances 20
- DOLE Labor Advisories 118
- DOLE Memoranda 6
- DOLE Memorandum Circulars 22
- DOLE Policy Instructions 44
- DOLE Programs and Projects 3
- Bureau of Labor Relations 120
- National Labor Relations Commission 110
-
Philippine Overseas Employment Administration 468
- POEA Advisories 103
- POEA Clarificatory Bulletins 1
- POEA Contracts 1
- POEA Governing Board Resolutions 115
- POEA Joint Issuances 3
- POEA Labor Market Updates 105
- POEA Manuals 1
- POEA Memoranda 2
- POEA Memorandum Circulars 118
- POEA Memorandum Orders 11
- POEA Primer 2
- POEA Rules and Regulations 4
- POEA Special Orders 2
- National Wages and Productivity Commission 156
- Employees Compensation Commission 145
-
Department of Labor and Employment 589
- About
- Search Lawyers
- About Us
Author: Digest T.
Rating:
Subject: Taxation | Commercial |
Summary: This case involves the issue of whether back pay certificates issued by the Philippine government can be used to settle tax obligations. Sampaguita Pictures, Inc. tendered back pay certificates to the municipal treasurer in payment...
Other Notes:
Digest.ph
AIC Grande Tower Garnet Road
Ortigas Center, Pasig City
Metro Manila Philippines
Mobile No. +639451244898
digestph@gmail.com