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3/28/2014 PHILIPPINE TAXATION LAW :: CHAN ROBLES VIRTUAL LAW LIBRARY

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THE NATIONAL INTERNAL REVENUE CODE

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THE TARIFF AND CUSTOMS CODE

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.THE REAL PROPERTY TAX CODE

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NATIONAL INTERNAL REVENUE CODE OF 1997

Republic Act No. 8424

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THE NATIONAL INTERNAL REVENUE CODE

National Internal Revenue Code of 1997


An Act Restoring the Tax Exemption of Offshore Banking Units (OBUs) and Foreign Currency Deposit Units (FCDUs),

Amending for the Purpose Section 27 (D) (3) and Section 28, Paragraphs (A) (7) (b) of the National Internal Revenue Code, as

Amended.


An Act Rationalizing the Provisions on the Documentary Stamp Tax of the National Internal Revenue Code of 1997, as

Amended, and for Other Purposes.


An Act Amending Certain Sections of the National Internal Revenue Code of 1997, as Amended, by Excluding Several Services

from the Coverage of the Value-Added Tax and Re-imposing the Gross Receipts Tax on Banks and Non-Bank Financial

Intermediaries Performing Quasi-Banking Functions and Other Non-Bank Financial Intermediaries Beginning January 01,

2004.


An Act Rationalizing the Excise Tax on Automobiles, Amending for the Purpose the National Internal Revenue Code of 1997,

and for Other Purposes.




An Act Imposing the Value-Added Tax on Certain Services Beginning January 1, 2001, Amending for the Purpose Section 5 of

Republic Act No. 8424 and for Other Purposes


An Act to Exclude the Benefits Mandated Pursuant to Republic Act No. 6686 and Presidential Decree No. 851, As Amended,

and Other Benefits from the Computation of Gross Compensation Income for Purposes of Determining Taxable Compensation

Income, Amending for the Purpose Section 28(B)(8) of the National Internal Revenue Code, As Amended


An Act Reducing the Excise Tax Rates on Metallic and Non-Metallic Minerals and Quarry Resources, Amending for the Purpose

Section 151(a) of the National Internal Revenue Code, As Amended


An Act Imposing a Tax on the Sale, Barter or Exchange of Shares of Stock Listed and Traded Through the Local Stock

Exchange or Through Initial Public Offering, Amending for the Purpose the National Internal Revenue Code, As Amended, by

Inserting a New Section and Repealing Certain Subsections Thereof.


An Act Restructuring the Value-Added Tax (VAT) System, Widening Its Tax Base and Enhancing Its Administration and for

These Purposes, Amending and Repealing Relevant Provisions of the National Internal Revenue Code, As Amended, and for

Other Purposes


An Act Rationalizing Further the Structure and Administration of the Documentary Stamp Tax, Amending for the Purpose

Certain Provisions of the National Internal Revenue Code, As Amended, Allocating Funds for Specific Programs, and for

Other Purposes


An Act Revising the Excise Tax Base, Allocating a Portion of the Incremental Revenue Collected for the Emergency

Employment Program for Certain Workers, Amending for the Purpose Section 142 of the National Internal Revenue Code, As

Amended, and for Other Purposes


An Act Requiring the Government or Any of its Political Subdivisions, Instrumentalities or Agencies Including Government-

Owned or Controlled Corporations (GOCCs) to Deduct and Withhold the Value-Added Tax Due at the Rate of Three Percent

(3%) on Gross Payment for the Purchase of Goods and Six Percent (6%) on Gross Receipts for Services Rendered by

Contractors


An Act Authorizing the Commissioner of Internal Revenue to Prescribe the Place for Payment of Internal RevenueTaxes by

Large Taxpayers, Amending for this Purpose Certain Provisions of the National Internal Revenue Code, As Amended


An Act to Empower the Commissioner of Internal Revenue to Require the Payment of the Value-Added Tax Every Month and to

Allow Local Government Units to Share in VAT Revenue, Amending for this Purpose Certain Sections of the National Internal

Revenue Code


An Act Increasing the Penalties for Tax Evasion, Amending for this Purpose the Pertinent Sections of the National Internal



Revenue Code, As Amended


An Act Exempting All Prizes and Awards Gained from Local and International Sports Tournaments and Competitions From the

Payment of Income and Other Forms of Taxes and for Other Purposes


An Act Restructuring the Estate and Donor's Taxes, Amending for the Purpose Sections 77, 79(a), 83(b) and 92 (a) and (b) on

Transfer Taxes of the National Internal Revenue Code, As Amended.


An Act Granting Tax Amnesty to Persons Repatriating Their Foreign Currencies and/or Securities to the Philippines.


"Finality of the Withholding Tax on Purely Compensation Income"

An Act Amending Pertinent Provisions of the National Internal Revenue Code, As Amended, Relative to the Final Withholding

Tax on Purely Compensation Income.


An Act Adopting the Simplified Net Income Taxation Scheme for the Self-Employed and Professionals Engaged in the Practice

of Their Profession, Amending Sections 21 and 29 of the National Internal Revenue Code, As Amended.


An Act Granting Tax and Duty Exemption and Tax Credit on Capital Equipment


An Act Adjusting the Basic Personal and Additional Exemptions Allowable to Individuals for Income Tax Purposes to the

Poverty Threshold Level, Amending for the Purpose Section 29, Paragraph (L), Items (1) and (2)(A), of the National Internal

Revenue Code, As Amended, and for Other Purposes.


An Act Incorporating Certain Sections of the National Internal Revenue Code of 1977, As Amended, to Presidential Decree No.

705, As Amended, Otherwise Known as "The Revised Forestry Code of the Philippines," and Providing Amendments Thereto

by Increasing the Forest Charges on Timber and Other Forest Products


An Act Granting Tax Exemption Privileges to Local Water Districts


An Act Revising the Form of Taxation on Petroleum Products From Ad Valorem to Specific, Amending for the Purpose

Section 145 of the National Internal Revenue Code, As Amended by Republic Act Numbered Sixty-Seven Hundred Sixty-Seven

.Republic Act No. 6965

An Act Modifying the Excise Tax on Distilled Spirits, Wines, Fermented Liquor and Cigarettes, Amending for the Purpose

Sections 138(A) and (B), 139, 140 and 142(C) and (D) of the National Internal Revenue Code, As Amended.


An Act Amending Section 145, Paragraph (B), of the National Internal Revenue Code, As Amended.




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THE TARIFF AND CUSTOMS CODE

Tariff and Customs Code of the Philippines


A Decree to Consolidate and Codify All the Tariff and Customs Laws of the Philippines

Presidential Decree No. 1464

An Act Amending Certain Provisions of Presidential Decree No. 1464, Otherwise Known as the Tariff and Customs Code of the

Philippines, As Amended, and for Other Purposes


An Act to Revitalize and Strengthen the Bureau of Customs, Amending for the Purpose Certain Sections of the Tariff and

Customs Code of the Philippines, As Amended


An Act Repealing Section 1404 and Amending Sections 1401 and 1403 of the Tariff and Customs Code of the Philippines, As

Amended, Relative to the Physical Examination of Imported Articles


An Act Further Restructuring the Import Duty Rates and Classification of Certain Articles Under Section 104 of the Tariff and

Customs Code of 1978 (P.D. 1464) As Amended


Amending Section 301 of Presidential Decree No. 1464 Otherwise Known as the Tariff and Customs Code of 1978, As

Amended.


Amending Subsection (A) of Section Three Hundred Two of Presidential Decree Numbered Fourteen Hundred Sixty-Four,

Otherwise Known as the Tariff and Customs Code of 1978, As Amended.


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THE REAL PROPERTY TAX CODE

The Real Property Tax Code


Amending Presidential Decree No. 464, As Amended, Otherwise Known as the Real Property Tax Code, by Granting Special

Authority to the President to Provide Flexibility in the Real Property Tax System to Meet Economic Exigencies and/or Promote

the General Welfare.


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OTHER RELEVANT RESOURCES

Tax Update On-Line

Bureau of Internal Revenue - Latest Issuances

International Tax Law Resources

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