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TAX GUIDE ON PHILIPPINE TAXATION
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LAWS
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THE CONSTITUTION OF THE PHILIPPINES (constitutional limitations)
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1987 Constitution
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available at the BIR library
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Observance of due process of law
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Section 1, Article III, Bill of Rights
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Observance of equal protection of the laws
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Section 1, Article III, Bill of Rights
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Prohibition against imprisonment for non-payment of poll tax
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Section 20, Article III, Bill of Rights
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Prohibition against impairment of obligation of contracts
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Section 10, Article III, Bill of Rights
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Requirement of uniformity and equity in taxation
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Section 28, Article VI, Legislative Department
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Prohibition against taxation appropriation for religious purposes
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Section 29, Article VI, Legislative Department
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Prohibition against taxation of religious, charitable and educational entities(Religious and charitable institutions exempt from property taxes)
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Section 28, Article VI, Legislative Department
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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)
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section 4, Article XVI, Education
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NATIONAL INTERNAL REVENUE CODE OF 1997
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Organization and Function of the Bureau of Internal Revenue
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Title I, NIRC
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Income Tax
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Title II, NIRC
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Estate and Donor's Tax
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Title III, NIRC
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Value Added Tax
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Title IV, NIRC
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Other Percentage Taxes
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Title V, NIRC
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Excise Taxes
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Title VI, NIRC
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Documentary Stamp Tax
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Title VII, NIRC
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Remedies
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Title VIII, NIRC
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Compliance Requirements
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Title IX, NIRC
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Statutory Offenses and Penalties
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Title X, NIRC
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Allotment of Internal Revenue
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Title XI, NIRC
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Oversight Committee
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Title XII, NIRC
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Repealing Provisions
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Title XIII, NIRC
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Final Provisions
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Title XIV, NIRC
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Annexes
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TARIFF & CUSTOMS CODE ( Taxes on Importations)
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available at the BIR library
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LOCAL GOVERNMENT TAXATION
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available at the BIR library
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Local Government Taxation
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Book II, Title I
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General Provisions
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Book II, Title I, Chapter I
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Specific Provisions on the Taxing and Other Revenue-Raising Powers of Local Government Units
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Book II, Title I, Chapter II
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Provinces
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Book II, Title I, Chapter II, Art. 1
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Municipalities
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Book II, Title I, Chapter II, Art. 2
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Cities
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Book II, Title I, Chapter II, Art. 3
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Barangays
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Book II, Title I, Chapter II, Art. 4
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Common Revenue Raising Powers
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Book II, Title I, Chapter II, Art. 5
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Community Tax
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Book II, Title I, Chapter II, Art. 6
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Collection of Taxes
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Book II, Title I, Chapter III
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Civil Remedies for Collection of Revenues
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Book II, Title I, Chapter IV
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Miscellaneous Provisions
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Book II, Title I, Chapter V
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Taxpayer's Remedies
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Book II, Title I, Chapter VI
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Real Property Taxation
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Book II, Title II
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General Provisions
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Book II, Title II, Chapter I
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Appraisal and Assessment of Real Property
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Book II, Title II, Chapter II
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Assessment Appeals
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Book II, Title II, Chapter III
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Imposition of Real Property Tax
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Book II, Title II, Chapter IV
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Special Levies on Real Property
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Book II, Title II, Chapter V
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Collection of Real Property Tax
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Book II, Title II, Chapter VI
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Disposition of Proceeds
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Book II, Title II, Chapter VII
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Special Provisions
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Book II, Title II, Chapter VIII
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Share of Local Government Units in the Proceeds of the National Taxes
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Book II, Title III
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Allotment of Internal Revenue
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Book II, Title III, Chapter I
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Share of Local Government Units in the National Wealth
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Book II, Title III, Chapter II
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SPECIAL LAWS
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Omnibus Investment Code
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available at the BIR library
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(Executive Order 226 as amended by RA 7888, 7918 and 8756)
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Philippine Economic Zone Authority
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available at the BIR library
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(Republic Act 7916 as amended by RA 8748)
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Bases Conversion & Development Act
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available at the BIR library
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(Republic Act 7227)
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Foreign Investment Act of 1991
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available at the BIR library
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(Republic Act 7042 as amended by RA 8179)
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Foreign Bank Liberalization Act
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available at the BIR library
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(Republic Act 7721)
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Build Operate Transfer Act
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available at the BIR library
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(Republic Act 6957 as amended by RA 7718)
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Retail Trade Liberalization Act of 2000
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available at the BIR library
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(Republic Act 8762)
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Export Development Act of 1994
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available at the BIR library
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(Republic Act 7844)
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Oil Industry Deregulation Act
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available at the BIR library
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(Republic Act 8180 as amended by RA 8479)
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Zamboanga City Special Economic Zone Act
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available at the BIR library
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(Republic Act 7903)
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Cagayan Special Economic Zone Act of 1995
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available at the BIR library
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(Republic Act 7922)
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Alien Social Integration Act
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available at the BIR library
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(Republic Act 7919 as amended by RA 8247)
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Magna Carta for Small and Medium Enterprise
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available at the BIR library
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(Republic Act 6977 as amended by RA 8289)
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Special Purpose Vehicle Act
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available at the BIR library
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(Republic Act 9182)
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ADMINISTRATIVE MATERIALS
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Revenue Regulations -
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1960s-2002
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available at the BIR library
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1998
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available at the BIR library
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1999
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available at the BIR library
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2000
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available at the BIR library
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2001
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available at the BIR library
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2002
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available at the BIR library
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2003
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available at the BIR library
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Revenue Memorandum Circulars
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1960s-2002
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available at the BIR library
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2001
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available at the BIR library
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2002
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available at the BIR library
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2003
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available at the BIR library
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Revenue Memorandum Orders
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1960s-2002
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available at the BIR library
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1998
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available at the BIR library
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1999
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available at the BIR library
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2000
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available at the BIR library
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2001
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available at the BIR library
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2002
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available at the BIR library
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Revenue Memorandum Ruling
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2001
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available at the BIR library
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2002
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available at the BIR library
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ADMINISTRATIVE RULINGS/OPINIONS
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BIR Numbered Rulings
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1960s-2002
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available at the BIR library
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1998
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available at the BIR library
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1999
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available at the BIR library
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2000
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available at the BIR library
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2001
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available at the BIR library
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VAT Rulings
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available at the BIR library
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Delegated Authority Rulings
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available the Law Division
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Regional Rulings
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available at the Regional Offices
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CASE LAW
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Supreme Court Decisions
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Court of Tax Appeals Decisions
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Court of Appeals Decisions
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TREATIES
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Philippine Treaty Series
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available at the BIR Library and ITAD
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Vienna Convention
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available at the BIR Library and ITAD
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UNESCO-Florence Agreement
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available at the BIR Library and ITAD
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RP-CARE Agreement
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available at the BIR Library and ITAD
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RP-UNICEF Agreement
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available at the BIR Library and ITAD
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RP-IBRD Agreement
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available at the BIR Library and ITAD
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RP-ILO Agreement
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available at the BIR Library and ITAD
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RP-FAO Agreement
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available at the BIR Library and ITAD
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PERIODICALS AND OTHER REFERENCES
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Philippine Revenue Journal (up to year 2000)
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available at the BIR Library
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BIR Tax Bulletin
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available at the BIR Library
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BIR Annual Report
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available at the BIR Library
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Taxpayer's Rights and Obligations
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available at the BIR Library
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Zonal Valuation
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available at the BIR Library and Zonal Valuation Division
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NTRC Tax Research Journal
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available at the BIR Library
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