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National Internal Revenue Code
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National Internal Revenue Code
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NATIONAL INTERNAL
REVENUE CODE
As last amended by R.A. No. 10963
Taxation, Tariƅ and Customs Laws
TABLE OF CONTENTS
RA No 8424 | National Internal Revenue Code of 1997 4
TITLE I ORGANIZATION AND FUNCTION OF THE
BUREAU OF INTERNAL REVENUE
4
TITLE II TAX ON INCOME
8
Revenue Regulation Implementing the Income Tax
Provisions of TRAIN Act
8
CHAPTER I - DEFINITIONS
8
CHAPTER II GENERAL PRINCIPLES
9
CHAPTER III TAX ON INDIVIDUALS
9
CHAPTER IV TAX ON CORPORATIONS
12
CHAPTER V COMPUTATION OF TAXABLE INCOME
16
CHAPTER VI COMPUTATION OF GROSS INCOME
16
CHAPTER VII ALLOWABLE DEDUCTIONS
18
CHAPTER VIII ACCOUNTING PERIODS AND
METHODS OF ACCOUNTING
28
CHAPTER IX RETURNS AND PAYMENT OF TAX
29
CHAPTER X ESTATES AND TRUSTS
32
CHAPTER XI OTHER INCOME TAX
REQUIREMENTS
33
CHAPTER XII QUARTERLY CORPORATE INCOME
TAX ANNUAL DECLARATION AND QUARTERLY
PAYMENTS OF INCOME TAXES
35
CHAPTER XIII WITHHOLDING ON WAGES
35
Revenue Regulation Implementing the Withholding
of Income Tax Provisions of TRAIN Act
35
Revenue Regulation Implementing the Withholding
of Income Tax Provisions of the Tax Reform Act of
1997
35
TITLE III ESTATE AND DONOR'S TAXES
37
Revenue Regulation Implementing the Estate and
Donor’s Tax Provisions of TRAIN Act
37
CHAPTER I ESTATE TAX
37
CHAPTER II DONOR'S TAX
41
TITLE IV VALUE ADDED TAX
43
Revenue Regulation Implementing the VAT
Provisions of TRAIN Act
43
CHAPTER I IMPOSITION OF TAX
43
CHAPTER II COMPLIANCE REQUIREMENTS
48
TITLE V OTHER PERCENTAGE TAXES
49
TITLE VI EXCISE TAXES ON CERTAIN GOODS AND
SERVICES
52
CHAPTER I GENERAL PROVISIONS
52
CHAPTER II EXEMPTION OR CONDITIONAL
TAX-FREE REMOVAL OF CERTAIN ARTICLES
53
CHAPTER III EXCISE TAX ON ALCOHOL
PRODUCTS
54
CHAPTER IV EXCISE TAX ON TOBACCO
PRODUCTS
57
CHAPTER V EXCISE TAX ON PETROLEUM
PRODUCTS
58
CHAPTER VI EXCISE TAX ON MISCELLANEOUS
ARTICLES
61
CHAPTER VII EXCISE TAX ON MINERAL
PRODUCTS
63
CHAPTER VIII ADMINISTRATIVE PROVISIONS
REGULATING BUSINESS OF PERSONS DEALING
IN ARTICLES SUBJECT TO EXCISE TAX
64
TITLE VII DOCUMENTARY STAMP TAX
66
TITLE VIII REMEDIES
70
CHAPTER I REMEDIES IN GENERAL
70
CHAPTER II CIVIL REMEDIES FOR COLLECTION
OF TAXES
70
CHAPTER III PROTESTING AN ASSESSMENT,
REFUND, ETC.
73
TITLE IX COMPLIANCE REQUIREMENTS
74
CHAPTER I KEEPING OF BOOKS OF ACCOUNTS
AND RECORDS
74
CHAPTER II ADMINISTRATIVE PROVISIONS
75
CHAPTER III RULES AND REGULATIONS
77
TITLE X STATUTORY OFFENSES AND PENALTIES
78
CHAPTER I ADDITIONS TO THE TAX
78
CHAPTER II CRIMES, OTHER OFFENSES AND
FORFEITURES
79
CHAPTER III PENALTIES IMPOSED ON PUBLIC
OFFICERS
82
CHAPTER IV OTHER PENAL PROVISIONS
83
TITLE XI ALLOTMENT OF INTERNAL REVENUE
85
CHAPTER I DISPOSITION AND ALLOTMENT OF
NATIONAL INTERNAL REVENUE IN GENERAL
85
CHAPTER II SPECIAL DISPOSITION OF CERTAIN
NATIONAL INTERNAL REVENUE TAXES
85
TITLE XII OVERSIGHT COMMITTEE
88
TITLE XIII REPEALING PROVISIONS
88
TITLE XIV FINAL PROVISIONS
90
RA No 10708 | The Tax Incentives Management and
Transparency Act (TIMTA)
91
Rules and Regulations Implementing the TIMTA
91
RA No 10863 | Customs Modernization and Tariff Act 93
TITLE I Preliminary Provisions
93
CHAPTER 1 Short Title
93
CHAPTER 2 General and Common Provisions
93
CHAPTER 3 Types of Importation
96
CHAPTER 4 Relief Consignment
97
TITLE II Bureau of Customs
97
CHAPTER 1 General Administration
97
CHAPTER 2 Customs Districts and Ports of Entry
98
CHAPTER 3 Exercise of Police Authority
98
TITLE III Customs Jurisdiction and Customs Control 99
CHAPTER 1 Customs Jurisdiction
99
CHAPTER 2 Customs Control
99
TITLE IV Import Clearance and Formalities
100
CHAPTER 1 Goods Declaration
100
CHAPTER 2 Examination of Goods
102
CHAPTER 3 Assessment and Release
102
CHAPTER 4 Special Procedures
103
TITLE V Export Clearance and Formalities
103
CHAPTER 1 Export Clearance and Declaration 104
TITLE VI Customs Transit and Transshipment
104
CHAPTER 1 Customs Transit
104
CHAPTER 2 Customs Transshipment
104
TITLE VII Import Duty and Tax
104
CHAPTER 1 Basis of Valuation
104
© Compiled by Rehne Gibb Larena | JD-2 | University of San Carlos
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