Bureau of Internal Revenue Website

	Home \| About Us \| Announcements \| Directory \| Issuances & Rulings \| Tax Information \| Registration Information
	\| FAQs \| Updates \| Legal Matters \| Archive \|

:. Special Sites

:: Tax Code
:: Tax Calendar
:: BIR Forms
:: Zonal Values
:: Taxpayer Bill of Rights
:: PSIC/PSOC

:. eTIN

Get your Taxpayer
Identification Number online!

:. BIR Portal

To access other BIR eServices and internal applications,
click here.

:. Contact Us

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

:. National Internal Revenue Code (NIRC)

NIRC Outline

TITLE XIV FINAL PROVISIONS

SEC. 292. Separability Clause. - If any clause, sentence, paragraph or part of this Code shall be adjudged by any Court of competent jurisdiction to be invalid, such judgment shall not affect, impair or invalidate the remainder of said Code, but shall be confined in its operation to the clause, sentence, paragraph or part thereof directly involved in the controversy.

NIRC Outline