Philippines National Internal Revenue Code of 1997 : updated and annotated / by Punongbayan & Araullo - Second edition - xvii, 538 pages

Title I. Organization and function bureau of internal revenue Chapter I. Definition 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 Title III. Estate and donor's taxes Chapter I. Estate tax Chapter II. Donor's tax Title IV. Value-added tax Chapter I. Imposition tax Chapter II. Compliance requirement Title V. Other percentage taxes Title VI. Excise tax on certain goods Chapter I. General provisions Chapter II. Exemption on conditional tax-free removal of certain articles Chapter III. Excise tax on alcohol products Chapter IV. Excise tax on tobacco products Chapter V. Excise tax on petroleum products Chapter VI. Excise tax on miscellaneous Chapter VII. Excise tax on mineral products Chapter VIII. Administrative provisions regulating business of persons dealing in articles subject to excise tax Title VII. Documentary stamp tax Title VIII. Remedies Chapter I. Remedies in general Chapter II. Civil remedies for collection of taxes Chapter III. Protesting an assessment, refund, etc. Title IX. Compliance requirements Chapter I. Keeping of books of accounts and records Chapter II. Administrative provisions Chapter III. Rules and regulations Title X. Statutory offenses and penalties Chapter I. Additions to the tax Chapter II. Crimes, other offenses and forfeitures Chapter III. Penalties imposed on Public officers Chapter IV. Other penal provisions Title XI. Allotment of internal revenue Chapter I. Disposition and allotment of national internal revenue in general Chapter II. Special disposition of certain national internal revenue taxes Title XII. Oversight committee Title XIII. Repealing provisions Title XIV. Final provisions

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Internal revenue law--Philippines
Taxation--Law and legislation--Philippines

343.59904