Tax Code – NIRC
NATIONAL INTERNAL REVENUE CODE, as amended (NIRC)
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 II – Donor’s Tax
TITLE IV – Value-added Tax (VAT)
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
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