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Philippine Taxation Law - Chan Robles Virtual Law Library




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PHILIPPINE TAXATION LAW

 

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THE NATIONAL INTERNAL REVENUE CODE
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THE TARIFF AND CUSTOMS CODE
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.THE REAL PROPERTY TAX CODE
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OTHER RELEVANT RESOURCES



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THE NATIONAL INTERNAL REVENUE CODE
National Internal Revenue Code of 1997
Republic Act No. 8424
An Act  Restoring the Tax Exemption of Offshore Banking Units (OBUs) and Foreign Currency Deposit Units (FCDUs), Amending for the Purpose Section 27 (D) (3) and Section 28, Paragraphs (A) (7) (b) of the National Internal Revenue Code, as Amended.
Republic Act No. 9294
An Act Rationalizing the Provisions on the Documentary Stamp Tax of the National Internal Revenue Code of 1997, as Amended, and for Other Purposes.
Republic Act No. 9243
An Act Amending Certain Sections of the National Internal Revenue Code of 1997, as Amended, by Excluding Several Services from the Coverage of the Value-Added Tax and Re-imposing the Gross Receipts Tax on Banks and Non-Bank Financial Intermediaries Performing Quasi-Banking Functions and Other Non-Bank Financial Intermediaries Beginning January 01, 2004.
Republic Act No. 9238
An Act Rationalizing the Excise Tax on Automobiles, Amending for the Purpose the National Internal Revenue Code of 1997, and for Other Purposes.
Republic Act No. 9224
An Act Imposing the Value-Added Tax on Certain Services Beginning January 1, 2001, Amending for the Purpose Section 5 of Republic Act No. 8424 and for Other Purposes
Republic Act No. 8761
An Act to Exclude the Benefits Mandated Pursuant to Republic Act No.  6686 and Presidential Decree No.  851, As Amended, and Other Benefits from the Computation of Gross Compensation Income for Purposes of Determining Taxable Compensation Income, Amending for the Purpose Section  28(B)(8) of the National Internal Revenue Code, As Amended
Republic Act No. 7833
An Act Reducing the Excise Tax Rates on Metallic and Non-Metallic Minerals and Quarry Resources, Amending for the Purpose Section 151(a) of the National Internal Revenue Code, As Amended
Republic Act No. 7729
An Act Imposing a Tax on the Sale, Barter or Exchange of Shares of Stock Listed and Traded Through the Local Stock Exchange or Through Initial Public Offering, Amending for the Purpose the National Internal Revenue Code, As Amended, by Inserting a New Section and Repealing Certain Subsections Thereof.
Republic Act No. 7717
An Act Restructuring the Value-Added Tax (VAT) System, Widening Its Tax Base and Enhancing Its Administration and for These Purposes, Amending and Repealing Relevant Provisions of the National Internal Revenue Code, As Amended, and for Other Purposes
Republic Act No. 7716
An Act Rationalizing Further the Structure and Administration of the Documentary Stamp Tax, Amending for the Purpose Certain Provisions of the National Internal Revenue Code, As Amended, Allocating Funds for Specific Programs, and for Other Purposes
Republic Act No. 7660
An Act Revising the Excise Tax Base, Allocating a Portion of the Incremental Revenue Collected for the Emergency Employment Program for Certain Workers, Amending for the Purpose Section 142 of the National Internal Revenue Code, As Amended, and for Other Purposes
Republic Act No. 7654
An Act Requiring the Government or Any of its Political Subdivisions, Instrumentalities or Agencies Including Government-Owned or Controlled Corporations (GOCCs) to Deduct and Withhold the Value-Added Tax Due at the Rate of Three Percent  (3%) on Gross Payment for the Purchase of Goods and Six Percent (6%) on Gross Receipts for Services Rendered by Contractors
Republic Act No. 7649
An Act Authorizing the Commissioner of Internal Revenue to Prescribe the Place for Payment of Internal RevenueTaxes by Large Taxpayers, Amending for this Purpose Certain Provisions of the National Internal Revenue Code, As Amended
Republic Act No. 7646
An Act to Empower the Commissioner of Internal Revenue to Require the Payment of the Value-Added Tax Every Month and to Allow Local Government Units to Share in VAT Revenue, Amending for this Purpose Certain Sections of the National Internal Revenue Code
Republic Act No. 7643
An Act Increasing the Penalties for Tax Evasion, Amending for this Purpose the Pertinent Sections of the National Internal Revenue Code, As Amended
Republic Act No. 7642
An Act Exempting All Prizes and Awards Gained from Local and International Sports Tournaments and Competitions From the Payment of Income and Other Forms of Taxes and for Other Purposes
Republic Act No. 7549
An Act Restructuring the Estate and Donor's Taxes, Amending for the Purpose Sections  77, 79(a), 83(b) and 92 (a) and (b) on Transfer Taxes of the National Internal Revenue Code, As Amended.
Republic Act No. 7499
An Act Granting Tax Amnesty to Persons Repatriating Their Foreign Currencies and/or Securities to the Philippines.
Republic Act No. 7498
"Finality of the Withholding Tax on Purely Compensation Income"
An Act Amending Pertinent Provisions of the National Internal Revenue Code, As Amended, Relative to the Final Withholding Tax on Purely Compensation Income.
Republic Act No. 7497
An Act Adopting the Simplified Net Income Taxation Scheme for the Self-Employed and Professionals Engaged in the Practice of Their Profession, Amending Sections 21 and 29 of the National Internal Revenue Code, As Amended.
Republic Act No. 7496
An Act Granting Tax and Duty Exemption and Tax Credit on Capital Equipment
Republic Act No. 7369
An Act Adjusting the Basic Personal and Additional Exemptions Allowable to Individuals for Income Tax Purposes to the Poverty Threshold Level, Amending for the Purpose Section 29, Paragraph (L), Items (1) and (2)(A), of the National Internal Revenue Code, As Amended, and for Other Purposes.
Republic Act No. 7167
An Act Incorporating Certain Sections of the National Internal Revenue Code of 1977, As Amended, to Presidential Decree No. 705, As Amended, Otherwise Known as "The Revised Forestry Code of the Philippines," and Providing Amendments Thereto by Increasing the Forest Charges on Timber and Other Forest Products
Republic Act No. 7161
An Act Granting Tax Exemption Privileges to Local Water Districts
Republic Act No. 7109
An Act Revising the Form of Taxation on Petroleum Products From Ad Valorem to Specific, Amending for the Purpose Section 145 of the National Internal Revenue Code, As Amended by Republic Act Numbered Sixty-Seven Hundred Sixty-Seven
.Republic Act No. 6965
An Act Modifying the Excise Tax on Distilled Spirits, Wines, Fermented Liquor and Cigarettes, Amending for the Purpose Sections  138(A) and (B), 139, 140 and 142(C) and (D) of the National Internal Revenue Code, As Amended.
Republic Act No. 6956
An Act Amending Section 145, Paragraph (B), of the National Internal Revenue Code, As Amended.
Republic Act No. 6767
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THE TARIFF AND CUSTOMS CODE
Tariff and Customs Code of the Philippines
Republic Act No. 1937
A Decree to Consolidate and Codify All the Tariff and Customs Laws of the Philippines
Presidential Decree No. 1464
An Act Amending Certain Provisions of Presidential Decree No. 1464, Otherwise Known as the Tariff and Customs Code of the Philippines, As Amended, and for Other Purposes
Republic Act No. 9135
An Act to Revitalize and Strengthen the Bureau of Customs, Amending for the Purpose Certain Sections of the Tariff and Customs Code of the Philippines, As Amended
Republic Act No. 7651
An Act Repealing Section 1404 and Amending Sections  1401 and 1403 of the Tariff and Customs Code of the Philippines, As Amended, Relative to the Physical Examination of Imported Articles
Republic Act No. 7650
An Act Further Restructuring the Import Duty Rates and Classification of Certain Articles Under Section 104 of the Tariff and Customs Code of 1978 (P.D. 1464) As Amended
Republic Act No. 6647
Amending Section  301 of Presidential Decree No. 1464 Otherwise Known as the Tariff and Customs Code of 1978, As Amended.
Presidential Decree No. 1999
Amending Subsection  (A) of Section Three Hundred Two of Presidential Decree Numbered Fourteen Hundred Sixty-Four, Otherwise Known as the Tariff and Customs Code of 1978, As Amended.
Presidential Decree No. 1973
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THE REAL PROPERTY TAX CODE
The Real Property Tax Code
Presidential Decree No. 464
Amending Presidential Decree No. 464, As Amended, Otherwise Known as the Real Property Tax Code, by Granting Special Authority to the President to Provide Flexibility in the Real Property Tax System to Meet Economic Exigencies and/or Promote the General Welfare.
Presidential Decree No. 1812
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OTHER RELEVANT RESOURCES
Tax Update On-Line
Bureau of Internal Revenue - Latest Issuances
 International Tax Law Resources
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