TAX GUIDE ON PHILIPPINE TAXATION
LAWS
 
 
 
THE CONSTITUTION OF THE PHILIPPINES (constitutional limitations)
1987 Constitution
 
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
 
 
Organization and Function of the Bureau of Internal Revenue
Title I, NIRC
 
Income Tax
Title II, NIRC
 
Estate and Donor's Tax
Title III, NIRC
 
Value Added Tax
Title IV, NIRC
 
Other Percentage Taxes
Title V, NIRC
 
Excise Taxes
Title VI, NIRC
 
Documentary Stamp Tax
Title VII, NIRC
 
Remedies
Title VIII, NIRC
 
Compliance Requirements
Title IX, NIRC
 
Statutory Offenses and Penalties
Title X, NIRC
 
Allotment of Internal Revenue
Title XI, NIRC
 
Oversight Committee
Title XII, NIRC
 
Repealing Provisions
Title XIII, NIRC
 
Final Provisions
Title XIV, NIRC
 
Annexes
 
 
TARIFF & CUSTOMS CODE ( Taxes on Importations)
 
available at the BIR library
LOCAL GOVERNMENT TAXATION
 
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
 
available at the BIR library
(Executive Order 226 as amended by RA 7888, 7918 and 8756)
 
 
 
Philippine Economic Zone Authority
 
available at the BIR library
(Republic Act 7916 as amended by RA 8748)
 
 
 
Bases Conversion & Development Act
 
available at the BIR library
(Republic Act 7227)
 
 
 
Foreign Investment Act of 1991
 
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
 
available at the BIR library
(Republic Act 6957 as amended by RA 7718)
 
 
 
Retail Trade Liberalization Act of 2000
 
available at the BIR library
(Republic Act 8762)
 
 
 
Export Development Act of 1994
 
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
 
available at the BIR library
(Republic Act 7903)
 
 
 
Cagayan Special Economic Zone Act of 1995
 
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
 
 
available at the BIR library
(Republic Act 9182)
 
 
 
 
 
 
 
ADMINISTRATIVE MATERIALS
 
 
 
Revenue Regulations -
 
 
1960s-2002
 
 
available at the BIR library
1998
 
 
available at the BIR library
1999
 
 
available at the BIR library
2000
 
 
available at the BIR library
2001
 
 
available at the BIR library
2002
 
 
available at the BIR library
2003
 
 
available at the BIR library
Revenue Memorandum Circulars
 
 
1960s-2002
 
 
available at the BIR library
2001
 
 
available at the BIR library
2002
 
 
available at the BIR library
2003
 
 
available at the BIR library
Revenue Memorandum Orders
 
 
1960s-2002
 
 
available at the BIR library
1998
 
 
available at the BIR library
1999
 
 
available at the BIR library
2000
 
 
available at the BIR library
2001
 
 
available at the BIR library
2002
 
 
available at the BIR library
Revenue Memorandum Ruling
 
 
2001
 
 
available at the BIR library
2002
 
 
available at the BIR library
ADMINISTRATIVE RULINGS/OPINIONS
 
 
 
BIR Numbered Rulings
 
 
1960s-2002
 
 
available at the BIR library
1998
 
 
available at the BIR library
1999
 
 
available at the BIR library
2000
 
 
available at the BIR library
2001
 
 
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
 
 
Court of Tax Appeals Decisions
 
 
 
Court of Appeals Decisions
 
 
 
 
 
 
 
TREATIES
 
 
 
Philippine Treaty Series
 
 
available at the BIR Library and ITAD
Vienna Convention
 
 
available at the BIR Library and ITAD
UNESCO-Florence Agreement
 
 
available at the BIR Library and ITAD
RP-CARE Agreement
 
 
available at the BIR Library and ITAD
RP-UNICEF Agreement
 
 
available at the BIR Library and ITAD
RP-IBRD Agreement
 
 
available at the BIR Library and ITAD
RP-ILO Agreement
 
 
available at the BIR Library and ITAD
RP-FAO Agreement
 
 
available at the BIR Library and ITAD
 
 
 
 
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
 
available at the BIR Library
Taxpayer's Rights and Obligations
 
available at the BIR Library
Zonal Valuation
 
available at the BIR Library and Zonal Valuation Division
NTRC Tax Research Journal
 
 
available at the BIR Library