Tax Guide on Philippine Taxation

1. TAX GUIDE ON PHILIPPINE TAXATION
(source: www.bir.gov.ph )
LAWS
THE CONSTITUTION OF THE
PHILIPPINES (constitutional
limitations)
1987 Constitution available at the
BIR library
Observance of due process of law Section 1, Article
III, Bill of Rights
Observance of equal protection of the
laws
Section 1, Article
III, Bill of Rights
Prohibition against imprisonment for
non-payment of poll tax
Section 20, Article
III, Bill of Rights
Prohibition against impairment of
obligation of contracts
Section 10, Article
III, Bill of Rights
Requirement of uniformity and equity
in taxation
Section 28, Article
VI, Legislative
Department
Prohibition against taxation
appropriation for religious purposes
Section 29, Article
VI, Legislative
Department
Prohibition against taxation of
religious, charitable and educational
entities(Religious and charitable
institutions exempt from property
taxes)
Section 28, Article
VI, Legislative
Department
Prohibition against taxation of non-
stock , non-profit educational
institutions and proprietary
educational institutions (exempt from
property and income taxes as well as
customs duties except income derived
from business activity not related to its
educational purpose)
section 4, Article
XVI, Education
NATIONAL INTERNAL REVENUE
CODE OF 1997
Tax Code
Organization and Function of the
Bureau of Internal Revenue
Title I, NIRC Tax Code
Income Tax Title II, NIRC Tax Code
Estate and Donor's Tax Title III, NIRC Tax Code
Value Added Tax Title IV, NIRC Tax Code

2. Other Percentage Taxes Title V, NIRC Tax Code
Excise Taxes Title VI, NIRC Tax Code
Documentary Stamp Tax Title VII, NIRC Tax Code
Remedies Title VIII, NIRC Tax Code
Compliance Requirements Title IX, NIRC Tax Code
Statutory Offenses and Penalties Title X, NIRC Tax Code
Allotment of Internal Revenue Title XI, NIRC Tax Code
Oversight Committee Title XII, NIRC Tax Code
Repealing Provisions Title XIII, NIRC Tax Code
Final Provisions Title XIV, NIRC Tax Code
Annexes Tax Code
TARIFF & CUSTOMS CODE
( Taxes on Importations)
Customs Website available at the
BIR library
LOCAL GOVERNMENT
TAXATION
DILG Website available at the
BIR library
Local Government Taxation Book II, Title I
General Provisions Book II, Title I,
Chapter I
Specific Provisions on the Taxing and
Other Revenue-Raising Powers of
Local Government Units
Book II, Title I,
Chapter II
Provinces Book II, Title I,
Chapter II, Art. 1
Municipalities Book II, Title I,
Chapter II, Art. 2
Cities Book II, Title I,
Chapter II, Art. 3
Barangays Book II, Title I,
Chapter II, Art. 4
Common Revenue Raising Powers Book II, Title I,
Chapter II, Art. 5
Community Tax Book II, Title I,
Chapter II, Art. 6
Collection of Taxes Book II, Title I,
Chapter III
Civil Remedies for Collection of
Revenues
Book II, Title I,
Chapter IV
Miscellaneous Provisions Book II, Title I,

3. Chapter V
Taxpayer's Remedies Book II, Title I,
Chapter VI
Real Property Taxation Book II, Title II
General Provisions Book II, Title II,
Chapter I
Appraisal and Assessment of Real
Property
Book II, Title II,
Chapter II
Assessment Appeals Book II, Title II,
Chapter III
Imposition of Real Property Tax Book II, Title II,
Chapter IV
Special Levies on Real Property Book II, Title II,
Chapter V
Collection of Real Property Tax Book II, Title II,
Chapter VI
Disposition of Proceeds Book II, Title II,
Chapter VII
Special Provisions Book II, Title II,
Chapter VIII
Share of Local Government Units in
the Proceeds of the National Taxes
Book II, Title III
Allotment of Internal Revenue Book II, Title III,
Chapter I
Share of Local Government Units in
the National Wealth
Book II, Title III,
Chapter II
SPECIAL LAWS
Omnibus Investment Code NEDA Website available at the
BIR library
(Executive Order 226 as amended by
RA 7888, 7918 and 8756)
Philippine Economic Zone Authority PEZA Website available at the
BIR library
(Republic Act 7916 as amended by
RA 8748)
Bases Conversion & Development Act BCDA Website available at the
BIR library
(Republic Act 7227)

4. Foreign Investment Act of 1991 BOI Website available at the
BIR library
(Republic Act 7042 as amended by
RA 8179)
Foreign Bank Liberalization Act available at the
BIR library
(Republic Act 7721)
Build Operate Transfer Act BOI Website available at the
BIR library
(Republic Act 6957 as amended by
RA 7718)
Retail Trade Liberalization Act of
2000
DTI Website available at the
BIR library
(Republic Act 8762)
Export Development Act of 1994 DTI Website available at the
BIR library
(Republic Act 7844)
Oil Industry Deregulation Act available at the
BIR library
(Republic Act 8180 as amended by
RA 8479)
Zamboanga City Special Economic
Zone Act
PEZA Website available at the
BIR library
(Republic Act 7903)
Cagayan Special Economic Zone Act
of 1995
PEZA Website available at the
BIR library
(Republic Act 7922)
Alien Social Integration Act available at the
BIR library
(Republic Act 7919 as amended by
RA 8247)
Magna Carta for Small and Medium
Enterprise
available at the
BIR library
(Republic Act 6977 as amended by
RA 8289)
Special Purpose Vehicle Act available at the
BIR library
(Republic Act 9182)

5. ADMINISTRATIVE MATERIALS
Revenue Regulations - BIR Website
1960s-2002 available at the
BIR library
1998 available at the
BIR library
1999 available at the
BIR library
2000 available at the
BIR library
2001 available at the
BIR library
2002 available at the
BIR library
2003 available at the
BIR library
Revenue Memorandum Circulars BIR Website
1960s-2002 available at the
BIR library
2001 available at the
BIR library
2002 available at the
BIR library
2003 available at the
BIR library
Revenue Memorandum Orders BIR Website
1960s-2002 available at the
BIR library
1998 available at the
BIR library
1999 available at the
BIR library
2000 available at the
BIR library
2001 available at the
BIR library
2002 available at the
BIR library

6. Revenue Memorandum Ruling BIR Website
2001 available at the
BIR library
2002 available at the
BIR library
ADMINISTRATIVE
RULINGS/OPINIONS
BIR Numbered Rulings BIR Website
1960s-2002 available at the
BIR library
1998 available at the
BIR library
1999 available at the
BIR library
2000 available at the
BIR library
2001 available at the
BIR library
VAT Rulings available at the
BIR library
Delegated Authority Rulings available the Law
Division
Regional Rulings available at the
Regional Offices
CASE LAW
Supreme Court Decisions Supreme Court
Website
Court of Tax Appeals Decisions
Court of Appeals Decisions
TREATIES
Philippine Treaty Series available at the
BIR Library and
ITAD
Vienna Convention available at the
BIR Library and
ITAD

7. UNESCO-Florence Agreement available at the
BIR Library and
ITAD
RP-CARE Agreement available at the
BIR Library and
ITAD
RP-UNICEF Agreement available at the
BIR Library and
ITAD
RP-IBRD Agreement available at the
BIR Library and
ITAD
RP-ILO Agreement available at the
BIR Library and
ITAD
RP-FAO Agreement available at the
BIR Library and
ITAD
PERIODICALS AND OTHER
REFERENCES
Philippine Revenue Journal (up to
year 2000)
available at the
BIR Library
BIR Tax Bulletin available at the
BIR Library
BIR Annual Report BIR Website available at the
BIR Library
Taxpayer's Rights and Obligations BIR Website available at the
BIR Library
Zonal Valuation BIR Website available at the
BIR Library and
Zonal Valuation
Division
NTRC Tax Research Journal available at the
BIR Library