2. 1. National Taxes
2. Local Taxes
Kinds of National internal
revenue taxes
1. Income tax
2. Estate and donor’s taxes
3. Value-added tax

3. 4. Other percentage taxes on:
 Small business enterprises
 Carriers and keepers of garages
 Life insurance companies
 Proprietors, lessees, or operators of amusement place
 Jai-alai, winners of prize and owners of winning horses

4. 5. Excise taxes on certain goods
6. Documentary stamp taxes
7. Other taxes imposed by law
and collected by BIR
a. Customs duties
b. Sugar adjustment taxes
c. Taxes on narcotic drugs
d. Travel tax
e. Motor vehicle user’s charge tax
f. Special education fund taxes

5. 1. Modes of payment to
AABs(authorized agent banks)
a. Over-the-counter cash payment
b. Bank debit system
c. Check

6. 2. Payment of checks
a. Presenting/collecting bank
b. For the Account Of BIR as payee
c. Accommodation checks
d. Second endorsed checks
e. Stale checks
f. Postdated checks
g. Unsigned checks
h. Checks with alterations/erasure