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TITLE
I
ORGANIZATION
AND FUNCTION OF THE BUREAU OF
INTERNAL
REVENUE
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TITLE
II
TAX
ON INCOME
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Chapter
I - Definitions
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Chapter
II - General Principles
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Chapter
III - Tax on Individuals
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Chapter
IV - Tax on Corporations
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Chapter
V - Computation of Taxable Income
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Chapter
VI - Computation of Gross Income
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Chapter
VII - Allowable Deductions
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Chapter
VIII - Accounting Periods and Methods of
Accounting
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Chapter
IX - Returns and Payment of Tax
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Chapter
X - Estates and Trusts
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Chapter
XI - Other Income Tax Requirements
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Chapter
XII - Quarterly Corporate Income Tax,
Annual
Declaration and Quarterly Payments of
Income
Taxes
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Chapter
XIII - Withholding on Wages
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TITLE
III
ESTATE
AND DONOR'S TAXES
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Chapter
I - Estate Tax
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Chapter
II - Donor's Tax
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TITLE
IV
VALUE-ADDED
TAX
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Chapter
I - Imposition of Tax
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Chapter
II - Compliance Requirements
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TITLE
V
OTHER
PERCENTAGE TAXES
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TITLE
VI
EXCISE
TAXES ON CERTAIN GOODS
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Chapter
I - General Provisions
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Chapter
II - Exemption or Conditional Tax-Free
Removal of Certain Articles
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Chapter
III - Excise Tax on Alcohol Products
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Chapter
IV - Excise Tax on Tobacco Products
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Chapter
V - Excise Tax on Petroleum Products
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Chapter
VI - Excise Tax on Miscellaneous Articles
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Chapter
VII - Excise Tax on Mineral Products
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Chapter
VIII - Administrative Provisions
Regulating
Business or
Persons Dealing in Articles Subject
to Excise
Tax
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TITLE
VII
DOCUMENTARY
STAMP TAX
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TITLE
VIII
REMEDIES
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Chapter
I - Remedies in General
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Chapter
II - Civil Remedies for Collection of
Taxes
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Chapter
III - Protesting an Assessment, Refund,
etc.
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TITLE
IX
COMPLIANCE
REQUIREMENTS
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Chapter
I - Keeping of Books of Accounts and Records
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Chapter
II - Administrative
Provisions
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Chapter
III - Rules and Regulations
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TITLE
X
STATUTORY
OFFENSES AND PENALTIES
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Chapter
I - Additions to the Tax
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Chapter
II - Crimes, Other Offenses and
Forfeitures
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Chapter
III - Penalties Imposed on Public Officers
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Chapter
IV - Other Penal Provisions
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TITLE
XI
ALLOTMENT
OF INTERNAL REVENUE
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Chapter
I - Disposition and Allotment of National Internal Revenue in General
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Chapter
II - Special Disposition of Certain
National
Internal Revenue Taxes
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TITLE
XII
OVERSIGHT
COMMITTEE
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TITLE
XIII
REPEALING
PROVISIONS
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TITLE
XIV
FINAL
PROVISIONS
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ANNEXES
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Annex
A-1
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Annex
A-2
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Annex
A-3
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Annex
A-4
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Annex
B
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Annex
C-1
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Annex
C-2
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Annex
D
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