000 03785nam a22008537a 4500
999 _c16985
_d16984
003 OSt
005 20231108163527.0
008 220902s2009 ph | l 000 0 eng d
020 _a9789719358633
040 _cQCPL
082 _a343.59904
110 2 _aPunongbayan & Araullo (Firm)
_eauthor
245 1 0 _aPhilippines National Internal Revenue Code of 1997
_b: updated and annotated
_c/ by Punongbayan & Araullo
250 _aSecond edition
264 1 _aMakati City :
_bPunongbayan & Araullo,
_c[2009]
300 _axvii, 538 pages
336 _2rdacontent
_atext
337 _2rdamedia
_aunmediated
338 _2rdacarrier
_avolume
505 0 _aTitle I. Organization and function bureau of internal revenue
505 0 _aChapter I. Definition
505 0 _aChapter II. General principles
505 0 _aChapter III. Tax on individuals
505 0 _aChapter IV. Tax on corporations
505 0 _aChapter V. Computation of taxable income
505 0 _aChapter VI. Computation of gross income
505 0 _aChapter VII. Allowable deductions
505 0 _aChapter VIII. Accounting periods and methods of accounting
505 0 _aChapter IX. Returns and payment of tax
505 0 _aChapter X. Estates and trusts
505 0 _aChapter XI. Other income tax requirements
505 0 _aChapter XII. Quarterly corporate income tax, annual declaration and quarterly payments of income taxes
505 0 _aChapter XIII. Withholding on wages
505 0 _aTitle III. Estate and donor's taxes
505 0 _aChapter I. Estate tax
505 0 _aChapter II. Donor's tax
505 0 _aTitle IV. Value-added tax
505 0 _aChapter I. Imposition tax
505 0 _aChapter II. Compliance requirement
505 0 _aTitle V. Other percentage taxes
505 0 _aTitle VI. Excise tax on certain goods
505 0 _aChapter I. General provisions
505 0 _aChapter II. Exemption on conditional tax-free removal of certain articles
505 0 _aChapter III. Excise tax on alcohol products
505 0 _aChapter IV. Excise tax on tobacco products
505 0 _aChapter V. Excise tax on petroleum products
505 0 _aChapter VI. Excise tax on miscellaneous
505 0 _aChapter VII. Excise tax on mineral products
505 0 _aChapter VIII. Administrative provisions regulating business of persons dealing in articles subject to excise tax
505 0 _aTitle VII. Documentary stamp tax
505 0 _aTitle VIII. Remedies
505 0 _aChapter I. Remedies in general
505 0 _aChapter II. Civil remedies for collection of taxes
505 0 _aChapter III. Protesting an assessment, refund, etc.
505 0 _aTitle IX. Compliance requirements
505 0 _aChapter I. Keeping of books of accounts and records
505 0 _aChapter II. Administrative provisions
505 0 _aChapter III. Rules and regulations
505 0 _aTitle X. Statutory offenses and penalties
505 0 _aChapter I. Additions to the tax
505 0 _aChapter II. Crimes, other offenses and forfeitures
505 0 _aChapter III. Penalties imposed on Public officers
505 0 _aChapter IV. Other penal provisions
505 0 _aTitle XI. Allotment of internal revenue
505 0 _aChapter I. Disposition and allotment of national internal revenue in general
505 0 _aChapter II. Special disposition of certain national internal revenue taxes
505 0 _aTitle XII. Oversight committee
505 0 _aTitle XIII. Repealing provisions
505 0 _aTitle XIV. Final provisions
650 _aInternal revenue law
_zPhilippines
650 _aTaxation
_xLaw and legislation
_zPhilippines
942 _2ddc
_cBOOK
690 _aLaw