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ChanRobles Virtual Law Library






CHANROBLES VIRTUAL LAW LIBRARY




Chan Robles Virtual Law Library


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Philippine Tax Update - Chan Robles Virtual Law Library


   
THE
NATIONAL INTERNAL REVENUE CODE
OF THE PHILIPPINES
[Tax Reform Act of 1997]
Republic Act No. 8424
AN ACT AMENDING THE NATIONAL INTERNAL REVENUE CODE, AS AMENDED, AND FOR OTHER PURPOSES


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TITLE II
TAX ON INCOME
 
CHAPTER V
COMPUTATION OF TAXABLE INCOME
 
SEC. 31. Taxable Income Defined. - The term taxable income means the pertinent items of gross income specified in this Code, less the deductions and/or personal and additional exemptions, if any, authorized for such types of income by this Code or other special laws.



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