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	http://www.bir.gov.ph/issu_nir.html
Organization and Function of the Bureau of Internal Revenue	Title I, NIRC	www.bir.gov.ph/nirc/nir_tl01_ch00.html
Income Tax	Title II, NIRC	www.bir.gov.ph/nirc/nir_tl02_toc.html
Estate and Donor's Tax	Title III, NIRC	www.bir.gov.ph/nirc/nir_tl03_toc.html
Value Added Tax	Title IV, NIRC	www.bir.gov.ph/nirc/nir_tl04_toc.html
Other Percentage Taxes	Title V, NIRC	www.bir.gov.ph/nirc/nir_tl05_ch00.html
Excise Taxes	Title VI, NIRC	www.bir.gov.ph/nirc/nir_tl06_toc.html
Documentary Stamp Tax	Title VII, NIRC	www.bir.gov.ph/nirc/nir_tl07_ch00.html
Remedies	Title VIII, NIRC	www.bir.gov.ph/nirc/nir_tl08_toc.html
Compliance Requirements	Title IX, NIRC	www.bir.gov.ph/nirc/nir_tl09_toc.html
Statutory Offenses and Penalties	Title X, NIRC	www.bir.gov.ph/nirc/nir_tl10_toc.html
Allotment of Internal Revenue	Title XI, NIRC	www.bir.gov.ph/nirc/nir_tl11_toc.html
Oversight Committee	Title XII, NIRC	www.bir.gov.ph/nirc/nir_tl12_ch00.html
Repealing Provisions	Title XIII, NIRC	www.bir.gov.ph/nirc/nir_tl13_ch00.html
Final Provisions	Title XIV, NIRC	www.bir.gov.ph/nirc/nir_tl14_ch00.html
Annexes		www.bir.gov.ph/nirc/nir_annx_toc.html
TARIFF & CUSTOMS CODE ( Taxes on Importations)	customs.gov.ph/boc		available at the BIR library
LOCAL GOVERNMENT TAXATION	www.dilg.gov.ph		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	www.neda.gov.ph		available at the BIR library
(Executive Order 226 as amended by RA 7888, 7918 and 8756)
Philippine Economic Zone Authority	www.peza.gov.ph		available at the BIR library
(Republic Act 7916 as amended by RA 8748)
Bases Conversion & Development Act	www.bcda.gov.ph		available at the BIR library
(Republic Act 7227)
Foreign Investment Act of 1991	www.boi.gov/ph		available at the BIR library
(Republic Act 7042 as amended by RA 8179)
Foreign Bank Liberalization Act			available at the BIR library
(Republic Act 7721)
Build Operate Transfer Act	www.boi.gov/ph		available at the BIR library
(Republic Act 6957 as amended by RA 7718)
Retail Trade Liberalization Act of 2000	www.dti.gov/ph		available at the BIR library
(Republic Act 8762)
Export Development Act of 1994	www.dti.gov/ph		available at the BIR library
(Republic Act 7844)
Oil Industry Deregulation Act			available at the BIR library
(Republic Act 8180 as amended by RA 8479)
Zamboanga City Special Economic Zone Act	www.peza.gov.ph		available at the BIR library
(Republic Act 7903)
Cagayan Special Economic Zone Act of 1995	www.peza.gov.ph		available at the BIR library
(Republic Act 7922)
Alien Social Integration Act			available at the BIR library
(Republic Act 7919 as amended by RA 8247)
Magna Carta for Small and Medium Enterprise			available at the BIR library
(Republic Act 6977 as amended by RA 8289)
Special Purpose Vehicle Act	www.sec.gov.ph		available at the BIR library
(Republic Act 9182)
ADMINISTRATIVE MATERIALS
Revenue Regulations -	www.bir.gov.ph
1960s-2002			available at the BIR library
1998		www.bir.gov.ph/rr_ 1998.html	available at the BIR library
1999		www.bir.gov.ph/rr_ 1999.html	available at the BIR library
2000		www.bir.gov.ph/rr_ 2000.html	available at the BIR library
2001		www.bir.gov.ph/rr_ 2001.html	available at the BIR library
2002		www.bir.gov.ph/rr_ 2002.html	available at the BIR library
2003		www.bir.gov.ph/rr_ 2003.html	available at the BIR library
Revenue Memorandum Circulars	www.bir.gov.ph
1960s-2002			available at the BIR library
2001		www.bir.gov.ph/rmc_ 2001.html	available at the BIR library
2002		www.bir.gov.ph/rmc_ 2002.html	available at the BIR library
2003		www.bir.gov.ph/rmc_ 2003.html	available at the BIR library
Revenue Memorandum Orders	www.bir.gov.ph
1960s-2002			available at the BIR library
1998		www.bir.gov.ph/rmo_ 1998.html	available at the BIR library
1999		www.bir.gov.ph/rmo_ 1999.html	available at the BIR library
2000		www.bir.gov.ph/rmo_ 2000.html	available at the BIR library
2001		www.bir.gov.ph/rmo_ 2001.html	available at the BIR library
2002		www.bir.gov.ph/rmo_ 2002.html	available at the BIR library
Revenue Memorandum Ruling	www.bir.gov.ph
2001		www.bir.gov.ph/rmr_ 2001.html	available at the BIR library
2002		www.bir.gov.ph/rmr_ 2002.html	available at the BIR library
ADMINISTRATIVE RULINGS/OPINIONS
BIR Numbered Rulings	www.bir.gov.ph
1960s-2002			available at the BIR library
1998		www.bir.gov.ph/rulings98.html	available at the BIR library
1999		www.bir.gov.ph/rulings99.html	available at the BIR library
2000		www.bir.gov.ph/rulings00.html	available at the BIR library
2001		www.bir.gov.ph/rulings01.html	available at the BIR library
VAT Rulings			available at the BIR library
Delegated Authority Rulings			available the Law Division
Regional Rulings			available at the Regional Offices
CASE LAW
Supreme Court Decisions	www.supremecourt.gov.ph/decisions
Court of Tax Appeals Decisions
Court of Appeals Decisions
TREATIES
Philippine Treaty Series			available at the BIR Library and ITAD
Vienna Convention			-ditto-
UNESCO-Florence Agreement			-ditto-
RP-CARE Agreement			-ditto-
RP-UNICEF Agreement			-ditto-
RP-IBRD Agreement			-ditto-
RP-ILO Agreement			-ditto-
RP-FAO Agreement			-ditto-
PERIODICALS AND OTHER REFERENCES
Philippine Revenue Journal (up to year 2000)			available at the BIR Library
BIR Tax Bulletin			available at the BIR Library
BIR Annual Report	www.bir.gov.ph	www.bir.gov.ph/hom_annrpt99.html	available at the BIR Library
Taxpayer's Rights and Obligations	www.bir.gov.ph	www.bir.gov.ph/fyi_tpbi.html	available at the BIR Library
Zonal Valuation	www.bir.gov.ph	www.bir.gov.ph/fyi_zonl.html	available at the BIR Library and Zonal Valuation Division
NTRC Tax Research Journal			available at the BIR Library