The national internal revenue code annotated : (P.D. No. 1158, as amended)
/ by Hector S. De Leon
- 1991 edition
- xvi, 819 pages
Title 1. Organization of the bureau Title 2. Income tax Definitions Tax on individuals Tax on corporations Computation of taxable income Accounting periods and methods of accounting Returns and payment of tax Estates and trusts Administrative provision Quarterly corporate income tax payments Withholding on wages Title 3. Tax on transfer of property Estate tax Donor's (Gift) tax Title 4. Value-added tax Imposition of tax Compliance requirements Title 5. Other percentage taxes Title 6. Excise taxes on certain goods General provisions 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 taxes Title 7. Documents stamp tax Title 8. Remedies Period of limitation and compromise Civil remedied for collection of taxes Other remedies of the taxpayer Title 9. Compliance requirements Keeping of books of accounts and records Administrative provisions Rules and regulations Title 10. Statutory offensesand penalties Addition to the tax Crimes, other offenses and forfeitures Penalties imposed on public officers Other penal provisions Title 11. Allotment of internal revenue Disposition and allotment of National Internal Revenue in general Special disposition of certain National Internal Revenue taxes Title 12. Repealing provisions
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Internal revenue law--Philippines Taxation--Law and legislation--Philippines