Seminars Schedules

Chapter II – Donor”s Tax

Saturday, 18 June 2011, 9:14 | Category : Donor's Tax, National Taxes
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CHAPTER II – DONOR’S TAX  SEC. 98. Imposition of Tax. – (A)  There shall be levied, assessed, collected and paid upon the transfer by any person, resident or nonresident, of the property by gift, a tax, computed as provided in Section 99. (B)  The tax shall apply whether the transfer is in trust or otherwise, […]

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Organization and Function of BIR

TITLE I ORGANIZATION & FUNCTION OF THE BUREAU OF INTERNAL REVENUE SECTION 1. Title of the Code. – This Code shall be known as the National Internal Revenue Code of 1997. SEC. 2. Powers and duties of the Bureau of Internal Revenue. – The Bureau of Internal Revenue shall be under the supervision and control […]

Tax Code Preliminaries

Republic Act No. 8424, as amended AN ACT AMENDING THE NATIONAL INTERNAL REVENUE CODE, AS AMENDED, AND FOR OTHER PURPOSES Be it enacted by the Senate and House of Representatives of the Philippines in Congress assembled: SECTION 1.  Short Title – This Act shall be cited as the “Tax Reform Act of 1997“. SECTION 2.  […]

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