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TAX GUIDE ON PHILIPPINE TAXATION
TAX GUIDE ON PHILIPPINE TAXATION
LAWS
THE CONSTITUTION OF THE PHILIPPINES (constitutional limitations)
www.supremecourt.gov.ph/constitution/1987
available at the BIR library*
Observance of due process of law
Section 1, Article III, Bill of Rights
Observance of equal protection of the laws
Section 1, Article III, Bill of Rights
Prohibition against imprisonment for non-payment of poll tax
Section 20, Article III, Bill of Rights
Prohibition against impairment of obligation of contracts
Section 10, Article III, Bill of Rights
Requirement of uniformity and equity in taxation
Section 28, Article VI, Legislative Department
Prohibition against taxation appropriation for religious purposes
Section 29, Article VI, Legislative Department
Prohibition against taxation of religious, charitable and educational entities(Religious and charitable institutions exempt from property taxes)
Section 28, Article VI, Legislative Department
Prohibition against taxation of non-stock , non-profit educational institutions and proprietary  educational institutions (exempt from property and income taxes as well as customs duties except income derived from business activity not related to its educational purpose)
section 4, Article XVI, Education
NATIONAL INTERNAL REVENUE CODE OF 1997
Organization and Function of the Bureau of Internal Revenue
Title I, NIRC
Income Tax
Title II, NIRC
Estate and Donor's Tax
Title III, NIRC
Value Added Tax
Title IV, NIRC
Other Percentage Taxes
Title V, NIRC
Excise Taxes
Title VI, NIRC
Documentary Stamp Tax
Title VII, NIRC
Remedies
Title VIII, NIRC
Compliance Requirements
Title IX, NIRC
Statutory Offenses and Penalties
Title X, NIRC
Allotment of Internal Revenue
Title XI, NIRC
Oversight Committee
Title XII, NIRC
Repealing Provisions
Title XIII, NIRC
Final Provisions
Title XIV, NIRC
Annexes
TARIFF & CUSTOMS CODE ( Taxes on Importations)
available at the BIR library
LOCAL GOVERNMENT TAXATION
available at the BIR library
Local Government Taxation
Book II, Title I
General Provisions
Book II, Title I, Chapter I
Specific Provisions on the Taxing and Other Revenue-Raising Powers of Local Government Units
Book II, Title I, Chapter II
Provinces
Book II, Title I, Chapter II, Art. 1
Municipalities
Book II, Title I, Chapter II, Art. 2
Cities
Book II, Title I, Chapter II, Art. 3
Barangays
Book II, Title I, Chapter II, Art. 4
Common Revenue Raising Powers
Book II, Title I, Chapter II, Art. 5
Community Tax
Book II, Title I, Chapter II, Art. 6
Collection of Taxes
Book II, Title I, Chapter III
Civil Remedies for Collection of Revenues
Book II, Title I, Chapter IV
Miscellaneous Provisions
Book II, Title I, Chapter V
Taxpayer's Remedies
Book II, Title I, Chapter VI
Real Property Taxation
Book II, Title II
General Provisions
Book II, Title II, Chapter I
Appraisal and Assessment of Real Property
Book II, Title II, Chapter II
Assessment Appeals
Book II, Title II, Chapter III
Imposition of Real Property Tax
Book II, Title II, Chapter IV
Special Levies on Real Property
Book II, Title II, Chapter V
Collection of Real Property Tax
Book II, Title II, Chapter VI
Disposition of Proceeds
Book II, Title II, Chapter VII
Special Provisions
Book II, Title II, Chapter VIII
Share of Local Government Units in the Proceeds of the National Taxes
Book II, Title III
Allotment of Internal Revenue
Book II, Title III, Chapter I
Share of Local Government Units in the National Wealth
Book II, Title III, Chapter II
SPECIAL LAWS
Omnibus Investment Code
available at the BIR library
(Executive Order 226 as amended by RA 7888, 7918 and 8756)
Philippine Economic Zone Authority
available at the BIR library
(Republic Act 7916 as amended by RA 8748)
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