Introduction

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 on the left side 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.