Chapter I. General principles

Part 1. General concepts of taxation

Part 2. Concept of taxes

Part 3. Scope and limitations of taxation

Part 4. Tax laws and doctrines in taxation

Chapter II. General principles on income taxation

Part 1. Concept of income

Part 2. Taxability if income

Part 3. Tax implication

Part 4. Features of income tax

Chapter III. Deduction from gross income

Chapter IV. Individual income taxation

Part 1.Types of income taxes

Part 2. Compensation income

Part 3. Income from business, trade, or profession

Part 4. Passive income

Part 5. Gains derived from dealings in property

Chapter V. Corporate income taxation

Part 1. Kinds of income tax

Part 2. Domestic corporation

Part 3. Resident foreign corporation

Part 4. Non-resident foreign corporation

Chapter VI. Estate and trusts

Part 1. General provisions

Part 2. Estates

Part 3. Trusts

Chapter VII. Administrative requirements

Part 1. Taxable periods and accounting methods

Part 2. Books of accounts

Part 3. Withholding tax system

Part 4. Filing of returns and payment of taxes by individual taxpayers

Part 5. Filing of returns and payment of taxes by corporate taxpayers