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BIR Portal |
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To access other BIR
eServices and internal applications,
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Contact Us |
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BIR wants to hear from you. We welcome your queries,
comments and suggestions. Feel free to email us at contact_us@cctr.bir.gov.ph
BIR National Office Bldg.,
Agham Road,
Diliman,
Quezon City, Philippines
Trunkline:
929-7676 | 927-2511 | |
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:. National Internal Revenue
Code (NIRC) |
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CHAPTER V - COMPUTATION OF TAXABLE INCOME
SEC. 31. Taxable Income Defined. - The term taxable income means the pertinent items of gross income specified in this Code, less the deductions and/or personal and additional exemptions, if any, authorized for such types of income by this Code or other special laws.
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