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Tax Guide on Philippine Taxation

Revenue Issuances

Registration Requirements

Legal Matters

/
International Tax Matters

Tax Information

You are here: Home (/index.php) Legal Matters (/index.php/legal-matters.html) Tax Guide on Philippine Taxation

TAX GUIDE ON PHILIPPINE TAXATION

LAWS

THE CONSTITUTION OF THE PHILIPPINES (constitutional 1987 Constitution available at the BIR library
limitations)

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 Section 28, Article VI, Legislative
entities(Religious and charitable institutions exempt from property Department
taxes)

Prohibition against taxation of non-stock , non-profit educational section 4, Article XVI, Education
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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NATIONAL INTERNAL REVENUE CODE OF 1997 Tax Code (/index.php/tax-
code.html)

Organization and Function of the Bureau of Internal Revenue Title I, NIRC Tax Code (/index.php/tax-
code.html)

Income Tax Title II, NIRC Tax Code (/index.php/tax-

code.html)

Estate and Donor's Tax Title III, NIRC Tax Code (/index.php/tax-
code.html)

Value Added Tax Title IV, NIRC Tax Code (/index.php/tax-

code.html)

Other Percentage Taxes Title V, NIRC Tax Code (/index.php/tax-

code.html)

Excise Taxes Title VI, NIRC Tax Code (/index.php/tax-

code.html)

Documentary Stamp Tax Title VII, NIRC Tax Code (/index.php/tax-

code.html)

Remedies Title VIII, NIRC Tax Code (/index.php/tax-

code.html)

Compliance Requirements Title IX, NIRC Tax Code (/index.php/tax-

code.html)

Statutory Offenses and Penalties Title X, NIRC Tax Code (/index.php/tax-

code.html)

Allotment of Internal Revenue Title XI, NIRC Tax Code (/index.php/tax-

code.html)

Oversight Committee Title XII, NIRC Tax Code (/index.php/tax-

code.html)

Repealing Provisions Title XIII, NIRC Tax Code (/index.php/tax-

code.html)

Final Provisions Title XIV, NIRC Tax Code (/index.php/tax-

code.html)
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Annexes Tax Code (/index.php/tax-
code.html)

TARIFF & CUSTOMS CODE ( Taxes on Importations) Customs Website available at the BIR library
(http://customs.gov.ph)

LOCAL GOVERNMENT TAXATION DILG Website available at the BIR library

(http://www.dilg.gov.ph)

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 Book II, Title I, Chapter II
of Local Government Units

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

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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 Book II, Title III
Taxes

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 NEDA Website available at the BIR library

(http://www.neda.gov.ph)

(Executive Order 226 as amended by RA 7888, 7918 and 8756)

Philippine Economic Zone Authority PEZA Website available at the BIR library
(http://www.peza.gov.ph)

(Republic Act 7916 as amended by RA 8748)

Bases Conversion & Development Act BCDA Website available at the BIR library
(http://www.bcda.gov.ph)

(Republic Act 7227)

Foreign Investment Act of 1991 BOI Website (http://boi.gov.ph) available at the BIR library

(Republic Act 7042 as amended by RA 8179)

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Foreign Bank Liberalization Act available at the BIR library

(Republic Act 7721)

Build Operate Transfer Act BOI Website (http://boi.gov.ph) available at the BIR library

(Republic Act 6957 as amended by RA 7718)

Retail Trade Liberalization Act of 2000 DTI Website available at the BIR library
(http://www.dti.gov.ph)

(Republic Act 8762)

Export Development Act of 1994 DTI Website available at the BIR library
(http://www.dti.gov.ph)

(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 PEZA Website available at the BIR library
(http://www.peza.gov.ph)

(Republic Act 7903)

Cagayan Special Economic Zone Act of 1995 PEZA Website available at the BIR library
(http://www.peza.gov.ph)

(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

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(Republic Act 9182)

ADMINISTRATIVE MATERIALS

Revenue Regulations - BIR Website

(http://www.bir.gov.ph)

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 BIR Website

(http://www.bir.gov.ph)

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 BIR Website

(http://www.bir.gov.ph)

1960s-2002 available at the BIR library

1998 available at the BIR library

1999 available at the BIR library

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2000 available at the BIR library

2001 available at the BIR library

2002 available at the BIR library

Revenue Memorandum Ruling BIR Website

(http://www.bir.gov.ph)

2001 available at the BIR library

2002 available at the BIR library

ADMINISTRATIVE RULINGS/OPINIONS

BIR Numbered Rulings BIR Website

(http://www.bir.gov.ph)

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 Supreme Court Website

(http://sc.judiciary.gov.ph)

Court of Tax Appeals Decisions

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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 BIR Website available at the BIR Library

(http://www.bir.gov.ph)

Taxpayer's Rights and Obligations BIR Website available at the BIR Library
(http://www.bir.gov.ph)
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 Zonal Valuation BIR Website available at the BIR Library and
(http://www.bir.gov.ph) Zonal Valuation Division

NTRC Tax Research Journal available at the BIR Library

All content is public domain unless otherwise stated.

Republic of the Philippines

Official Gazette (http://www.gov.ph)
Office of the President (http://president.gov.ph)
Official Directory (http://www.gov.ph/directory/)
Official Calendar (http://www.gov.ph/calendar/)

Resources
Project NOAH (http://noah.dost.gov.ph/)
Official Calendar (http://www.gov.ph/calendar/)
Official Directory (http://www.gov.ph/directory/)

Executive
Office of the President (http://www.president.gov.ph) /
 Office of the Vice President (http://www.ovp.gov.ph)
Department of Education (http://www.deped.gov.ph)
Department of Interior and Local Government (http://www.dilg.gov.ph)
Department of Finance (http://www.dof.gov.ph)
Department of Health (http://www.doh.gov.ph)
Department of Science and Technology (http://www.dost.gov.ph/)
Department of Trade and Industry (http://www.dti.gov.ph/)

Legislative
Senate of the Philippines (http://www.senate.gov.ph/)
House of Representatives (http://www.congress.gov.ph/)

Judiciary
Supreme Court (http://sc.judiciary.gov.ph/)
Court of Appeals (http://ca.judiciary.gov.ph/)
Sandiganbayan (http://sb.judiciary.gov.ph/)
Court of Tax Appeals (http://cta.judiciary.gov.ph/)
Judicial Bar and Council (http://jbc.judiciary.gov.ph/)