Philippines National Internal Revenue Code of 1997 : updated and annotated / by Punongbayan & Araullo
Material type:
TextPublisher: Makati City : Punongbayan & Araullo, [2009]Edition: Second editionDescription: xvii, 538 pagesContent type: - text
- unmediated
- volume
- 9789719358633
- 343.59904
| Item type | Current library | Collection | Call number | Status | Barcode | |
|---|---|---|---|---|---|---|
Book
|
Main Library Law Research Center | LRC | LRC 343.59904 P984p 2009 (Browse shelf(Opens below)) | Available | 123664d |
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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