Bureau of Internal Revenue
Republic of the Philippines


NIRC
(National Internal Revenue Code)

 

 

 

 
National Internal Revenue Code
  Title I
NIRC Main
TITLE II
TAX ON INCOME
Chapter I  -  Definitions
Chapter II - General Principles
Chapter III - Tax on Individuals
Chapter IV - Tax on Corporations
Chapter V - Computation of Taxable Income
Chapter VI - Computation of Gross Income
Chapter VII - Allowable Deductions
Chapter VIII - Accounting Periods and Methods of Accounting
Chapter IX - Returns and Payment of Tax
Chapter X - Estates and Trusts
Chapter XI - Other Income Tax Requirements
Chapter XII - Quarterly Corporate Income Tax
Annual Declaration and Quarterly Payments of Income Taxes
Chapter XIII - Withholding on Wages