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Tax Guide on Philippine Taxation

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Tax Guide on Philippine Taxation

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Tax Guide on Philippine Taxation

  1. 1. TAX GUIDE ON PHILIPPINE TAXATION (source: www.bir.gov.ph ) LAWS THE CONSTITUTION OF THE PHILIPPINES (constitutional limitations) 1987 Constitution available at the BIR library Observance of due process of law Section 1, Article III, Bill of Rights Observance of equal protection of the laws Section 1, Article III, Bill of Rights Prohibition against imprisonment for non-payment of poll tax Section 20, Article III, Bill of Rights Prohibition against impairment of obligation of contracts Section 10, Article III, Bill of Rights Requirement of uniformity and equity in taxation Section 28, Article VI, Legislative Department Prohibition against taxation appropriation for religious purposes Section 29, Article VI, Legislative Department Prohibition against taxation of religious, charitable and educational entities(Religious and charitable institutions exempt from property taxes) Section 28, Article VI, Legislative Department Prohibition against taxation of non- stock , non-profit educational institutions and proprietary educational institutions (exempt from property and income taxes as well as customs duties except income derived from business activity not related to its educational purpose) section 4, Article XVI, Education NATIONAL INTERNAL REVENUE CODE OF 1997 Tax Code Organization and Function of the Bureau of Internal Revenue Title I, NIRC Tax Code Income Tax Title II, NIRC Tax Code Estate and Donor's Tax Title III, NIRC Tax Code Value Added Tax Title IV, NIRC Tax Code
  2. 2. Other Percentage Taxes Title V, NIRC Tax Code Excise Taxes Title VI, NIRC Tax Code Documentary Stamp Tax Title VII, NIRC Tax Code Remedies Title VIII, NIRC Tax Code Compliance Requirements Title IX, NIRC Tax Code Statutory Offenses and Penalties Title X, NIRC Tax Code Allotment of Internal Revenue Title XI, NIRC Tax Code Oversight Committee Title XII, NIRC Tax Code Repealing Provisions Title XIII, NIRC Tax Code Final Provisions Title XIV, NIRC Tax Code Annexes Tax Code TARIFF & CUSTOMS CODE ( Taxes on Importations) Customs Website available at the BIR library LOCAL GOVERNMENT TAXATION DILG Website available at the BIR library Local Government Taxation Book II, Title I General Provisions Book II, Title I, Chapter I Specific Provisions on the Taxing and Other Revenue-Raising Powers of Local Government Units Book II, Title I, Chapter II Provinces Book II, Title I, Chapter II, Art. 1 Municipalities Book II, Title I, Chapter II, Art. 2 Cities Book II, Title I, Chapter II, Art. 3 Barangays Book II, Title I, Chapter II, Art. 4 Common Revenue Raising Powers Book II, Title I, Chapter II, Art. 5 Community Tax Book II, Title I, Chapter II, Art. 6 Collection of Taxes Book II, Title I, Chapter III Civil Remedies for Collection of Revenues Book II, Title I, Chapter IV Miscellaneous Provisions Book II, Title I,
  3. 3. Chapter V Taxpayer's Remedies Book II, Title I, Chapter VI Real Property Taxation Book II, Title II General Provisions Book II, Title II, Chapter I Appraisal and Assessment of Real Property Book II, Title II, Chapter II Assessment Appeals Book II, Title II, Chapter III Imposition of Real Property Tax Book II, Title II, Chapter IV Special Levies on Real Property Book II, Title II, Chapter V Collection of Real Property Tax Book II, Title II, Chapter VI Disposition of Proceeds Book II, Title II, Chapter VII Special Provisions Book II, Title II, Chapter VIII Share of Local Government Units in the Proceeds of the National Taxes Book II, Title III Allotment of Internal Revenue Book II, Title III, Chapter I Share of Local Government Units in the National Wealth Book II, Title III, Chapter II SPECIAL LAWS Omnibus Investment Code NEDA Website available at the BIR library (Executive Order 226 as amended by RA 7888, 7918 and 8756) Philippine Economic Zone Authority PEZA Website available at the BIR library (Republic Act 7916 as amended by RA 8748) Bases Conversion & Development Act BCDA Website available at the BIR library (Republic Act 7227)
  4. 4. Foreign Investment Act of 1991 BOI Website available at the BIR library (Republic Act 7042 as amended by RA 8179) Foreign Bank Liberalization Act available at the BIR library (Republic Act 7721) Build Operate Transfer Act BOI Website available at the BIR library (Republic Act 6957 as amended by RA 7718) Retail Trade Liberalization Act of 2000 DTI Website available at the BIR library (Republic Act 8762) Export Development Act of 1994 DTI Website available at the BIR library (Republic Act 7844) Oil Industry Deregulation Act available at the BIR library (Republic Act 8180 as amended by RA 8479) Zamboanga City Special Economic Zone Act PEZA Website available at the BIR library (Republic Act 7903) Cagayan Special Economic Zone Act of 1995 PEZA Website available at the BIR library (Republic Act 7922) Alien Social Integration Act available at the BIR library (Republic Act 7919 as amended by RA 8247) Magna Carta for Small and Medium Enterprise available at the BIR library (Republic Act 6977 as amended by RA 8289) Special Purpose Vehicle Act available at the BIR library (Republic Act 9182)
  5. 5. ADMINISTRATIVE MATERIALS Revenue Regulations - BIR Website 1960s-2002 available at the BIR library 1998 available at the BIR library 1999 available at the BIR library 2000 available at the BIR library 2001 available at the BIR library 2002 available at the BIR library 2003 available at the BIR library Revenue Memorandum Circulars BIR Website 1960s-2002 available at the BIR library 2001 available at the BIR library 2002 available at the BIR library 2003 available at the BIR library Revenue Memorandum Orders BIR Website 1960s-2002 available at the BIR library 1998 available at the BIR library 1999 available at the BIR library 2000 available at the BIR library 2001 available at the BIR library 2002 available at the BIR library
  6. 6. Revenue Memorandum Ruling BIR Website 2001 available at the BIR library 2002 available at the BIR library ADMINISTRATIVE RULINGS/OPINIONS BIR Numbered Rulings BIR Website 1960s-2002 available at the BIR library 1998 available at the BIR library 1999 available at the BIR library 2000 available at the BIR library 2001 available at the BIR library VAT Rulings available at the BIR library Delegated Authority Rulings available the Law Division Regional Rulings available at the Regional Offices CASE LAW Supreme Court Decisions Supreme Court Website Court of Tax Appeals Decisions Court of Appeals Decisions TREATIES Philippine Treaty Series available at the BIR Library and ITAD Vienna Convention available at the BIR Library and ITAD
  7. 7. UNESCO-Florence Agreement available at the BIR Library and ITAD RP-CARE Agreement available at the BIR Library and ITAD RP-UNICEF Agreement available at the BIR Library and ITAD RP-IBRD Agreement available at the BIR Library and ITAD RP-ILO Agreement available at the BIR Library and ITAD RP-FAO Agreement available at the BIR Library and ITAD PERIODICALS AND OTHER REFERENCES Philippine Revenue Journal (up to year 2000) available at the BIR Library BIR Tax Bulletin available at the BIR Library BIR Annual Report BIR Website available at the BIR Library Taxpayer's Rights and Obligations BIR Website available at the BIR Library Zonal Valuation BIR Website available at the BIR Library and Zonal Valuation Division NTRC Tax Research Journal available at the BIR Library

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