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PHILIPPINE TAX UPDATE
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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
TITLE II
INDEX
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
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