The Legal and Inspection Group provides this Legal Matters page to serve taxpayers seeking quick information on certain selected topics. As conceived, the references aim to provide a topical approach to the latest tax rules pertaining to frequently encountered situations and to matters of current concern.
Presentation and Organization
Each topic found here contains the following information:
Description. - provides a short explanation of the subject matter.
Codal Reference. - provides the related reference section of the Tax Code of 1997, or the relevant tax provision of any other special law.
Procedures and Compliance Requirements. - provides reference to the currently followed procedures and to the requirements that need to be complied with as regards a specific subject matter.
Tax Forms. - provides a list of relevant BIR tax forms to be used in transacting with the BIR.
Related Revenue Issuances. - provides reference to needed issuances relative to a given subject matter.
Other Matters. - gives other important information not otherwise covered by any of the above categories.