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Sources of Philippine Tax Laws - Basics in TAXATION LAW
Sources of Philippine Tax Laws - Basics in TAXATION LAW
• -Taxt Code
• -Revenue Regulations issued by the BIR and different administrative
agencies mandated to collect taxes
• - Treaty Stipulations entered into by the Philippines in the Foreign
Relations
• - Jurisprudence or case decided by the Supreme Court as form part of the
laws of the land
SOURCES OF PHILIPPINE TAX LAWS: BASICS IN TAXATION LAW