TaxBukPinoy.Com

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NATIONAL INTERNAL REVENUE CODE, as amended (NIRC)

Preliminaries

TITLE I – Organization and Function of the Bureau of Internal Revenue

TITLE II – Tax on Income

• Chapter I – Definitions
• Chapter II – General Principles
• Chapter III – Tax on Individuals
• Chapter IV – Tax on Corporations
• Chapter V – Computation of Taxable Income
• Chapter VI – Computation of Gross Income
• Chapter VII – Allowable Deductions
• Chapter VIII – Accounting Periods and Methods
• Chapter IX – Returns and Payment of Tax
• Chapter X – Estates and Trusts
• Chapter XI – Other Income Tax Requirements
• Chapter XII – Quarterly Corporate Income Tax Annual Declarations and Quarterly Payments of Income taxes
• Chapter XIII Withholding on Wages

TITLE III – Estate and Donor’s Tax

• Chapter I – Estate Tax

• Chapter II – Donor’s Tax

  TITLE IV – Value-added Tax (VAT)

  • Chapter I – Imposition of Tax
  • Chapter II – Compliance Requirements

  TITLE V – Other Percentage Tax (OPT)

  TITLE VI – Excise Tax on Certain Goods

  • Chapter I – General Provisions
  • Chapter II – Exemption or Conditional Tax-Free Removal of Certain Articles
  • Chapter III – Excise Tax on Alcohol Products
  • Chapter IV – Excise Tax Tobacco Products
  • Chapter V – Excise Tax on Petroleum Products
  • Chapter VI – Excise Tax on Miscellaneous Products
  • Chapter VII – Excise Tax on Mineral Products
  • Chapter VIII – Administrative Provisions Regulating Business of Persons Dealing in Articles Subject to Excise Tax

  TITLE VII – Documentary Stamp Tax (DST)

  TITLE VIII – Remedies

  • Chapter I – Remedies in General
  • Chapter II – Civil Remedies for Collection of Taxes
  • Chapter III – Protesting an Assessment, Refund, etc.

  TITLE IX – Compliance Requirements

  • Chapter I – Keeping of Books of Accounts and Records
  • Chapter II – Administrative Provisions
  • Chapter III – Rules and Regulations

  TITLE X – Statutory Offenses and Penalties

  TITLE XI – Allotment of Internal Revenue

  TITLE XII – Oversight Committee

  TITLE XIII – Repealing Provisions

  TITLE XIV – Final Provisions