Compendium of laws on taxation
/ by Rodelio T. Dascil
- lxviii, 686 pages
Constitutional provisions dealing on taxation R.A. No. 8424, The new internal revenue code, as amended (Tax Reform Act of 1997) Organization and function of the Bureau of Internal Revenue Tax on income Tax on individuals Tax on corporations Computation of taxable income Computation of gross income Allowable deductions Accounting periods and methods of accounting Returns and payment of tax Estates and trusts Other income tax requirements Quarterly corporate income tax annual declaration and quarterly payments of income taxes Withholding on wages Estate and donor's taxes Value-added tax Imposition of tax Compliance requirements Other percentage taxes Excise taxes on certain goods Exemption or conditional tax-free removal of certain articles Excise tax on alcohol products Excise tax on tobacco products Excise tax on petroleum products Excise tax on miscellaneous articles Excise tax on mineral products Administrative provisions regulating business of persons dealing in articles subject to excise tax Documentary stamp tax Remedies Compliance requirements Statutory offenses and penalties Additions to the tax Crimes, other offenses and forfeitures Penalties imposed on public officers Other penal provisions Allotment of internal revenue Disposition and allotment of national internal revenue in general Special disposition of certain national internal revenue taxes Local and real property taxation (Republic Act No. 7160, Local Government Code of 1991) Collection of taxes Civil remedies for collection of revenues Miscellaneous provisions Taxpayer's remedies Real property taxation Imposition of real property tax Special levies on real property tax Collection of real property tax Disposition of proceeds Shares local government units in the proceeds of national taxes Allotment of internal revenue Share of local government units in the national wealth Credit financing Local fiscal administration Local ang other special funds Receipts, safekeeping and disposition of local funds Special accounts Local government budgets Barangay budgets Expenditures, disbursements, accounting and accountability Property and supply management in the local government units Tariff and customs code, as amended by various laws : Presidential Decree No. 1464 Import tariff Administrative provisions Bases of assessment of duty Special duties Flexible tariff Tariff commission Export tariff and premium duty Republic Act No. 1937 : Custom Law The bureau of customs Organization, function, and jurisdiction of the bureau Collection districts and ports of entry Registration of vessels, coastwise trade and licensing of marine officers Coastwise trade Vessels and aircraft in foreign trade Entrance and clearance of vessels Entrance and clearance of aircraft in foreign trade Ascertainment, collection and recovery of import duty Importation in general Entry at custom house Examination, classification and appraisal of imported articles Delivery of articles Liquidation of duties Abatements and refunds Abandonment of imported articles Warehousing of imported articles Warehousing in general Bonded manufacturing and smelting warehouses Transportation in bond Administrative and judicial Proceedings Search, seizure and arrest Administrative proceedings Judicial proceedings Surcharges, fines and forfeitures Disposition of property in customs custody Fees, dues and charges collectible by the Bureau of Customs Harbor fees Wharfage due Berthing charge Storage charge Arrastre Charge Tonnage dues Other fees and charges Miscellaneous provisions Provisions on penalties Final provisions Expanded jurisdiction of the Court of Tax Appeals and its 2004 rules R.A. No. 9282, The expanded Court of Tax Appeals 2004 rules of the court of Tax Appeals Motions for suspension of collection of tax
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Taxation--Law and legislation--Philippines Tax courts--Philippines