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TAX GUIDE ON PHILIPPINE TAXATION |
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LAWS |
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THE CONSTITUTION OF THE PHILIPPINES (constitutional limitations) |
www.supremecourt.gov.ph/constitution/1987 |
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available at the BIR library* |
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Observance of due process of law |
Section 1, Article III, Bill of Rights |
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Observance of equal protection of the laws |
Section 1, Article III, Bill of Rights |
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Prohibition against imprisonment for non-payment of poll tax |
Section 20, Article III, Bill of Rights |
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Prohibition against impairment of obligation of contracts |
Section 10, Article III, Bill of Rights |
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Requirement of uniformity and equity in taxation |
Section 28, Article VI, Legislative Department |
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Prohibition against taxation appropriation for religious purposes |
Section 29, Article VI, Legislative Department |
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Prohibition against taxation of religious, charitable and educational entities(Religious and charitable institutions exempt from property taxes) |
Section 28, Article VI, Legislative Department |
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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 |
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NATIONAL INTERNAL REVENUE CODE OF 1997 |
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Organization and Function of the Bureau of Internal Revenue |
Title I, NIRC |
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Income Tax |
Title II, NIRC |
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Estate and Donor's Tax |
Title III, NIRC |
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Value Added Tax |
Title IV, NIRC |
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Other Percentage Taxes |
Title V, NIRC |
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Excise Taxes |
Title VI, NIRC |
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Documentary Stamp Tax |
Title VII, NIRC |
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Remedies |
Title VIII, NIRC |
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Compliance Requirements |
Title IX, NIRC |
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Statutory Offenses and Penalties |
Title X, NIRC |
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Allotment of Internal Revenue |
Title XI, NIRC |
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Oversight Committee |
Title XII, NIRC |
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Repealing Provisions |
Title XIII, NIRC |
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Final Provisions |
Title XIV, NIRC |
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Annexes |
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TARIFF & CUSTOMS CODE ( Taxes on Importations) |
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available at the BIR library |
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LOCAL GOVERNMENT TAXATION |
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available at the BIR library |
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Local Government Taxation |
Book II, Title I |
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General Provisions |
Book II, Title I, Chapter I |
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Specific Provisions on the Taxing and Other Revenue-Raising Powers of Local Government Units |
Book II, Title I, Chapter II |
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Provinces |
Book II, Title I, Chapter II, Art. 1 |
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Municipalities |
Book II, Title I, Chapter II, Art. 2 |
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Cities |
Book II, Title I, Chapter II, Art. 3 |
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Barangays |
Book II, Title I, Chapter II, Art. 4 |
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Common Revenue Raising Powers |
Book II, Title I, Chapter II, Art. 5 |
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Community Tax |
Book II, Title I, Chapter II, Art. 6 |
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Collection of Taxes |
Book II, Title I, Chapter III |
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Civil Remedies for Collection of Revenues |
Book II, Title I, Chapter IV |
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Miscellaneous Provisions |
Book II, Title I, Chapter V |
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Taxpayer's Remedies |
Book II, Title I, Chapter VI |
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Real Property Taxation |
Book II, Title II |
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General Provisions |
Book II, Title II, Chapter I |
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Appraisal and Assessment of Real Property |
Book II, Title II, Chapter II |
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Assessment Appeals |
Book II, Title II, Chapter III |
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Imposition of Real Property Tax |
Book II, Title II, Chapter IV |
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Special Levies on Real Property |
Book II, Title II, Chapter V |
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Collection of Real Property Tax |
Book II, Title II, Chapter VI |
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Disposition of Proceeds |
Book II, Title II, Chapter VII |
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Special Provisions |
Book II, Title II, Chapter VIII |
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Share of Local Government Units in the Proceeds of the National Taxes |
Book II, Title III |
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Allotment of Internal Revenue |
Book II, Title III, Chapter I |
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Share of Local Government Units in the National Wealth |
Book II, Title III, Chapter II |
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SPECIAL LAWS |
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Omnibus Investment Code |
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available at the BIR library |
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(Executive Order 226 as amended by RA 7888, 7918 and 8756) |
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Philippine Economic Zone Authority |
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available at the BIR library |
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(Republic Act 7916 as amended by RA 8748) |
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