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Philippine Tax Update - Chan Robles Virtual Law Library


  
FULL TEXT
OF THE
NATIONAL INTERNAL REVENUE CODE
OF THE PHILIPPINES
[Tax Reform Act of 1997]
Republic Act No. 8424
 


Read the full text of the


NATIONAL INTERNAL REVENUE CODE OF 1997
Republic Act No. 8424



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by
Titles & Chapters of the Code
 
 
TITLE I 
ORGANIZATION AND FUNCTION OF THEBUREAU 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 of Accounting
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
                Declaration and Quarterly Payments of Income Taxes
Chapter XIII -Withholding on Wages
TITLE III
ESTATE AND DONOR'S TAXES
Chapter I -Estate Tax
Chapter II -Donor's Tax
TITLE IV
VALUE-ADDED TAX 
Chapter I -Imposition of Tax
Chapter II -Compliance Requirements
TITLE V
OTHER PERCENTAGE TAXES
TITLE VI
EXCISE TAXES 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 on Tobacco Products
Chapter V -Excise Tax on Petroleum Products
Chapter VI -Excise Tax on Miscellaneous Articles
Chapter VII -Excise Tax on Mineral Products
Chapter VIII -Administrative Provisions Regulating Business or
             Persons Dealing in Articles Subject to Excise Tax
TITLE VII
DOCUMENTARY STAMP TAX
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
Chapter I - Additions to the Tax
 Chapter II -Crimes, Other Offenses and Forfeitures
Chapter III -Penalties Imposed on Public Officers
Chapter IV -Other Penal Provisions
TITLE XI
ALLOTMENT OF INTERNAL REVENUE
Chapter I - Disposition and Allotment of National Internal Revenue in General
Chapter II -Special Disposition of Certain National Internal Revenue Taxes
TITLE XII
OVERSIGHT COMMITTEE
TITLE XIII
REPEALING PROVISIONS
 TITLE XIV
FINAL PROVISIONS
 ANNEXES
Annex A-1
Annex A-2
Annex A-3
Annex A-4
Annex B
Annex C-1
Annex C-2
Annex D
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