TY  - BOOK
ED  - Punongbayan & Araullo (Firm)
TI  - Philippines National Internal Revenue Code of 1997 : : updated and annotated
SN  - 9789719358633
U1  - 343.59904 
PY  - 2009///]
CY  - Makati City
PB  - Punongbayan & Araullo
KW  - Internal revenue law
KW  - Philippines
KW  - Taxation
KW  - Law and legislation
N1  - 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
ER  -