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CHAN ROBLES AND ASSOCIATES LAW FIRM - Welcome to the Home of the Philippine On-Line Legal Resources
 
PHILIPPINE TAX UPDATE
ON-LINE
 
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FULL TEXT
OF THE
NATIONAL INTERNAL REVENUE CODE
OF THE PHILIPPINES
[Tax Reform Act of 1997]
Republic Act No. 8424
 
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by
Titles & Chapters of the Code
 
 
TITLE I 
ORGANIZATION AND FUNCTION OF THE BUREAU OF INTERNAL REVENUE
TITLE II 
TAX ON INCOME 
Chapter I - Definitions
Chapter II - General Principles
Chapter III - Tax on Individuals
Chapter IV - Tax on Corporations
Chapter V - Computation of Taxable Income
Chapter VI - Computation of Gross Income
Chapter VII - Allowable Deductions
Chapter VIII - Accounting Periods and Methods of Accounting
Chapter IX - Returns and Payment of Tax
Chapter X - Estates and Trusts
Chapter XI - Other Income Tax Requirements
Chapter XII - Quarterly Corporate Income Tax, Annual
                                              Declaration and Quarterly Payments of Income Taxes
Chapter XIII - Withholding on Wages
TITLE III
ESTATE AND DONOR'S TAXES
Chapter I - Estate Tax
Chapter II - Donor's Tax
TITLE IV
VALUE-ADDED TAX 
Chapter I - Imposition of Tax
Chapter II - Compliance Requirements
TITLE V
OTHER PERCENTAGE TAXES
TITLE VI
EXCISE TAXES ON CERTAIN GOODS
Chapter I - General Provisions
Chapter II - Exemption or Conditional Tax-Free
      Removal of Certain Articles
Chapter III - Excise Tax on Alcohol Products
Chapter IV - Excise Tax on Tobacco Products
Chapter V - Excise Tax on Petroleum Products
Chapter VI - Excise Tax on Miscellaneous Articles
Chapter VII - Excise Tax on Mineral Products
Chapter VIII - Administrative Provisions Regulating Business or
                       Persons Dealing in Articles Subject to Excise Tax
TITLE VII
DOCUMENTARY STAMP TAX
TITLE VIII
REMEDIES
Chapter I - Remedies in General
Chapter II - Civil Remedies for Collection of Taxes
Chapter III - Protesting an Assessment, Refund, etc.
 TITLE IX
COMPLIANCE REQUIREMENTS
Chapter I - Keeping of Books of Accounts and Records
 Chapter II - Administrative Provisions
Chapter III - Rules and Regulations
TITLE X
STATUTORY OFFENSES AND PENALTIES
Chapter I - Additions to the Tax
 Chapter II - Crimes, Other Offenses and Forfeitures
Chapter III - Penalties Imposed on Public Officers
Chapter IV - Other Penal Provisions
TITLE XI
ALLOTMENT OF INTERNAL REVENUE
Chapter I - Disposition and Allotment of National Internal Revenue in General
Chapter II - Special Disposition of Certain National Internal Revenue Taxes
TITLE XII
OVERSIGHT COMMITTEE
TITLE XIII
REPEALING PROVISIONS
 TITLE XIV
FINAL PROVISIONS
 ANNEXES
Annex A-1
Annex A-2
Annex A-3
Annex A-4
Annex B
Annex C-1
Annex C-2
Annex D
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