TAX GUIDE ON PHILIPPINE TAXATION

LAWS
THE CONSTITUTION OF THE PHILIPPINES 1987 Constitution available at the BIR library
(constitutional limitations)
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 Section 20, Article III, Bill
tax 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 Section 29, Article VI,
purposes Legislative Department
Prohibition against taxation of religious, charitable and Section 28, Article VI,
educational entities(Religious and charitable institutions Legislative Department
exempt from property taxes)
Prohibition against taxation of non-stock , non-profit section 4, Article XVI,
educational institutions and proprietary educational Education
institutions (exempt from property and income taxes as
well as customs duties except income derived from
business activity not related to its educational purpose)
NATIONAL INTERNAL REVENUE CODE OF 1997 Tax Code
Organization and Function of the Bureau of Internal Title I, NIRC Tax Code
Revenue
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
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- Book II, Title I, Chapter II
Raising Powers of Local Government Units
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, 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 Book II, Title III
National Taxes
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)
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)

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
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
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
Tax Reminders