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 here 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.