NATIONAL INTERNAL

REVENUE CODE OF
THE PHILIPPINES
AS AMENDED

COMLIED WITH

 REVENUE REGLATIONS OF 2018

 REVISED RULES OF COURT PF TAX
APPEALS
 OTHER RELEVANT TAX LAWS
 TABLE OF CONTENTS

NATIONAL INTERNAL REVENUE CODE

AS AMENDED BY R.A. 10963

PREAMBLE
ARTICLE I NATIONAL TERRITORY
ARTICLE II DECLARATION OF PRINCIPLES AND
STATE POLICIES
PRINCIPLES
STATE POLICIES
ARTICLE III BILL OF RIGHTS
ARTICLE IV CITIZENSHIP
ARTICLE V SUFFRAGE
ARTICLE VI THE LEGISLATIVE DEPARTMENT
ARTICLE VII THE EXECUTIVE DEPARTMENT
ARTICLE VIII THE JUDICIAL DEPARTMENT
ARTICLE IX A. COMMON PROVISIONS
B. THE CIVIL SERVICE COMMISSION
C. THE COMMISSION ON ELECTIONS
D. THE COMMISSION ON AUDIT
ARTICLE X LOCAL GOVERNMENT
GENERAL PROVISIONS
AUTONOMOUS REGIONS
ARTICLE XI ACCOUNTABILITY OF PUBLIC OFFICERS
ARTICLE XII NATIONAL ECONOMY AND
PATRIMONY
ARTICLE XIII SOCIAL JUSTICE AND HUMAN RIGHTS
LABOR
AGGRARIAN AND NATURAL RESOURCES
REFORM
URBAN LAND REFORM AND HOUSING
HEALTH
WOMEN
ROLE AND RIGHTS OF PEOPLE’S
ORGANIZATIONS
HUMAN RIGHTS
ARTICLE XIV EDUCATION, SCIENCE AND
TECHNOLOGY, ARTS, CULTURE AND
SPORTS
EDUCATION
ARTS AND CULTURE
LANGUAGE
SCIENCE AND TECHNOLOGY
SPORTS
ARTICLE XV THE FAMILY
ARTICLE XVI GENERAL PROVISIONS
ARTICLE XVII AMENDMENTS OR REVISIONS
ARTICLE XVIII TRANSITORY PROVISIONS
 OTHER CONTENTS

A. LOCAL GOVERNMENT CODE OF 1991

(R.A. 7160, as amended by R.A. 8553)

B. COMELEC RULES OF PROCEDURE