TAXATION LAW

TAXATION LAW

Abstract:

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THE NATIONAL INTERNAL REVENUE CODE
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THE TARIFF AND CUSTOMS CODE
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.THE REAL PROPERTY TAX CODE
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OTHER RELEVANT RESOURCES

THE NATIONAL INTERNAL REVENUE CODE
National Internal Revenue Code of 1997
Republic Act No. 8424
An
Act Restoring the Tax Exemption of Offshore Banking Units (OBUs) and
Foreign Currency Deposit Units (FCDUs), Amending for the Purpose
Section 27 (D) (3) and Section 28, Paragraphs (A) (7) (b) of the
National Internal Revenue Code, as Amended.
Republic Act No. 9294
An
Act Rationalizing the Provisions on the Documentary Stamp Tax of the
National Internal Revenue Code of 1997, as Amended, and for Other
Purposes.
Republic Act No. 9243
An Act Amending Certain Sections
of the National Internal Revenue Code of 1997, as Amended, by Excluding
Several Services from the Coverage of the Value-Added Tax and
Re-imposing the Gross Receipts Tax on Banks and Non-Bank Financial
Intermediaries Performing Quasi-Banking Functions and Other Non-Bank
Financial Intermediaries Beginning January 01, 2004.
Republic Act No. 9238
An
Act Rationalizing the Excise Tax on Automobiles, Amending for the
Purpose the National Internal Revenue Code of 1997, and for Other
Purposes.
Republic Act No. 9224
An Act Imposing the Value-Added
Tax on Certain Services Beginning January 1, 2001, Amending for the
Purpose Section 5 of Republic Act No. 8424 and for Other Purposes
Republic Act No. 8761
An
Act to Exclude the Benefits Mandated Pursuant to Republic Act No. 6686
and Presidential Decree No. 851, As Amended, and Other Benefits from
the Computation of Gross Compensation Income for Purposes of
Determining Taxable Compensation Income, Amending for the Purpose
Section 28(B)( of the National Internal Revenue Code, As Amended
Republic Act No. 7833
An
Act Reducing the Excise Tax Rates on Metallic and Non-Metallic Minerals
and Quarry Resources, Amending for the Purpose Section 151(a) of the
National Internal Revenue Code, As Amended
Republic Act No. 7729
An
Act Imposing a Tax on the Sale, Barter or Exchange of Shares of Stock
Listed and Traded Through the Local Stock Exchange or Through Initial
Public Offering, Amending for the Purpose the National Internal Revenue
Code, As Amended, by Inserting a New Section and Repealing Certain
Subsections Thereof.
Republic Act No. 7717
An Act Restructuring
the Value-Added Tax (VAT) System, Widening Its Tax Base and Enhancing
Its Administration and for These Purposes, Amending and Repealing
Relevant Provisions of the National Internal Revenue Code, As Amended,
and for Other Purposes
Republic Act No. 7716
An Act Rationalizing
Further the Structure and Administration of the Documentary Stamp Tax,
Amending for the Purpose Certain Provisions of the National Internal
Revenue Code, As Amended, Allocating Funds for Specific Programs, and
for Other Purposes
Republic Act No. 7660
An Act Revising the
Excise Tax Base, Allocating a Portion of the Incremental Revenue
Collected for the Emergency Employment Program for Certain Workers,
Amending for the Purpose Section 142 of the National Internal Revenue
Code, As Amended, and for Other Purposes
Republic Act No. 7654
An
Act Requiring the Government or Any of its Political Subdivisions,
Instrumentalities or Agencies Including Government-Owned or Controlled
Corporations (GOCCs) to Deduct and Withhold the Value-Added Tax Due at
the Rate of Three Percent (3%) on Gross Payment for the Purchase of
Goods and Six Percent (6%) on Gross Receipts for Services Rendered by
Contractors
Republic Act No. 7649
An Act Authorizing the
Commissioner of Internal Revenue to Prescribe the Place for Payment of
Internal RevenueTaxes by Large Taxpayers, Amending for this Purpose
Certain Provisions of the National Internal Revenue Code, As Amended
Republic Act No. 7646
An
Act to Empower the Commissioner of Internal Revenue to Require the
Payment of the Value-Added Tax Every Month and to Allow Local
Government Units to Share in VAT Revenue, Amending for this Purpose
Certain Sections of the National Internal Revenue Code
Republic Act No. 7643
An
Act Increasing the Penalties for Tax Evasion, Amending for this Purpose
the Pertinent Sections of the National Internal Revenue Code, As Amended
Republic Act No. 7642
An
Act Exempting All Prizes and Awards Gained from Local and International
Sports Tournaments and Competitions From the Payment of Income and
Other Forms of Taxes and for Other Purposes
Republic Act No. 7549
An
Act Restructuring the Estate and Donor's Taxes, Amending for the
Purpose Sections 77, 79(a), 83(b) and 92 (a) and (b) on Transfer Taxes
of the National Internal Revenue Code, As Amended.
Republic Act No. 7499
An Act Granting Tax Amnesty to Persons Repatriating Their Foreign Currencies and/or Securities to the Philippines.
Republic Act No. 7498
"Finality of the Withholding Tax on Purely Compensation Income"
An
Act Amending Pertinent Provisions of the National Internal Revenue
Code, As Amended, Relative to the Final Withholding Tax on Purely
Compensation Income.
Republic Act No. 7497
An Act Adopting the
Simplified Net Income Taxation Scheme for the Self-Employed and
Professionals Engaged in the Practice of Their Profession, Amending
Sections 21 and 29 of the National Internal Revenue Code, As Amended.
Republic Act No. 7496
An Act Granting Tax and Duty Exemption and Tax Credit on Capital Equipment
Republic Act No. 7369
An
Act Adjusting the Basic Personal and Additional Exemptions Allowable to
Individuals for Income Tax Purposes to the Poverty Threshold Level,
Amending for the Purpose Section 29, Paragraph (L), Items (1) and
(2)(A), of the National Internal Revenue Code, As Amended, and for
Other Purposes.
Republic Act No. 7167
An Act Incorporating
Certain Sections of the National Internal Revenue Code of 1977, As
Amended, to Presidential Decree No. 705, As Amended, Otherwise Known as
"The Revised Forestry Code of the Philippines," and Providing
Amendments Thereto by Increasing the Forest Charges on Timber and Other
Forest Products
Republic Act No. 7161
An Act Granting Tax Exemption Privileges to Local Water Districts
Republic Act No. 7109
An
Act Revising the Form of Taxation on Petroleum Products From Ad Valorem
to Specific, Amending for the Purpose Section 145 of the National
Internal Revenue Code, As Amended by Republic Act Numbered Sixty-Seven
Hundred Sixty-Seven
.Republic Act No. 6965
An Act Modifying the
Excise Tax on Distilled Spirits, Wines, Fermented Liquor and
Cigarettes, Amending for the Purpose Sections 138(A) and (B), 139, 140
and 142(C) and (D) of the National Internal Revenue Code, As Amended.
Republic Act No. 6956
An Act Amending Section 145, Paragraph (B), of the National Internal Revenue Code, As Amended.
Republic Act No. 6767
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THE TARIFF AND CUSTOMS CODE
Tariff and Customs Code of the Philippines
Republic Act No. 1937
A Decree to Consolidate and Codify All the Tariff and Customs Laws of the Philippines
Presidential Decree No. 1464
An
Act Amending Certain Provisions of Presidential Decree No. 1464,
Otherwise Known as the Tariff and Customs Code of the Philippines, As
Amended, and for Other Purposes
Republic Act No. 9135
An Act to
Revitalize and Strengthen the Bureau of Customs, Amending for the
Purpose Certain Sections of the Tariff and Customs Code of the
Philippines, As Amended
Republic Act No. 7651
An Act Repealing
Section 1404 and Amending Sections 1401 and 1403 of the Tariff and
Customs Code of the Philippines, As Amended, Relative to the Physical
Examination of Imported Articles
Republic Act No. 7650
An Act
Further Restructuring the Import Duty Rates and Classification of
Certain Articles Under Section 104 of the Tariff and Customs Code of
1978 (P.D. 1464) As Amended
Republic Act No. 6647
Amending Section 301 of Presidential Decree No. 1464 Otherwise Known as the Tariff and Customs Code of 1978, As Amended.
Presidential Decree No. 1999
Amending
Subsection (A) of Section Three Hundred Two of Presidential Decree
Numbered Fourteen Hundred Sixty-Four, Otherwise Known as the Tariff and
Customs Code of 1978, As Amended.
Presidential Decree No. 1973
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THE REAL PROPERTY TAX CODE
The Real Property Tax Code
Presidential Decree No. 464
Amending
Presidential Decree No. 464, As Amended, Otherwise Known as the Real
Property Tax Code, by Granting Special Authority to the President to
Provide Flexibility in the Real Property Tax System to Meet Economic
Exigencies and/or Promote the General Welfare.
Presidential Decree No. 1812
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OTHER RELEVANT RESOURCES
Tax Update On-Line
Bureau of Internal Revenue - Latest Issuances
International Tax Law Resources

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