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National Internal Revenue Code
Article 2p. 2
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NATIONAL INTERNAL REVENUE CODE TAXATION, TARIFF and CUSTOMS LAWS
CHAPTER 2 Special Duties and Trade Remedy
Measures
106
TITLE VIII Tax and Duty Deferment, Preference and
Exemption
108
CHAPTER 1 Conditionally Tax and/or Duty-Exempt
Importation
108
CHAPTER 2 Customs Warehouses
111
CHAPTER 3 Free Zones
113
CHAPTER 4 Stores
113
TITLE IX Duty Drawback and Refund
114
CHAPTER 1 Duty Drawback
114
CHAPTER 2 Refund and Abatement
114
TITLE X Post Clearance Audit
115
TITLE XI Administrative and Judicial Procedures
117
CHAPTER 1 Advance Ruling and Dispute
Settlement
117
CHAPTER 2 Protest
117
CHAPTER 3 Alert Orders
118
CHAPTER 4 Seizure and Forfeiture
118
CHAPTER 5 Appeal in Protest and Forfeiture
Cases
120
CHAPTER 6 Abandonment
120
CHAPTER 7 Other Administrative Proceedings 121
CHAPTER 8 Civil Remedies for the Collection of
Duties and Taxes
121
CHAPTER 9 Judicial Proceedings
122
CHAPTER 10 Disposition of Property in Customs
Custody
122
TITLE XII Third Parties
123
CHAPTER 1 Customs Service Providers
123
CHAPTER 2 Carriers, Vessels, and Aircrafts
123
CHAPTER 3 Other Third Parties
126
CHAPTER 4 Authorized Economic Operators
(AEOs)
126
TITLE XIII Customs Fees and Charges
127
TITLE XIV Offenses and Penalties
127
CHAPTER 1 Crimes and Other Offenses
127
CHAPTER 2 Penalties Imposed Upon Bureau
Employees
131
TITLE XV Miscellaneous Provisions
131
TITLE XVI Tariff Administration and Policy
132
CHAPTER I Tariff Commission
132
CHAPTER II Flexible Tariff
133
CHAPTER III Tariff Nomenclature and Rate of
Duty
134
TITLE XVII Congressional Oversight Committee
135
TITLE XVIII Final Provisions
135
PD No 464 | Real Property Tax Code
135
CHAPTER I GENERAL PROVISIONS
135
CHAPTER II APPRAISAL AND ASSESSMENT OF REAL
PROPERTY
137
Special Classes of Real Property.
138
CHAPTER III ASSESSMENT APPEALS
140
CHAPTER IV IMPOSITION OF REAL PROPERTY TAX 141
CHAPTER V SPECIAL LEVIES ON REAL PROPERTY 142
CHAPTER VI COLLECTION OF REAL PROPERTY TAX
144
CHAPTER VII DISPOSITION OF PROCEEDS
147
CHAPTER VIII ORGANIZATION, FUNCTIONS AND
SUPERVISION
147
CHAPTER IX SPECIAL PROVISIONS
149
CHAPTER X MISCELLANEOUS PROVISIONS
149
CHAPTER XI PENAL PROVISIONS
150
CHAPTER XII TRANSITORY PROVISIONS
150
RA No 1125 | Court of Tax Appeals Act
1
A.M. No. 05-11-07-CTA | Revised Rules of the Court of
Tax Appeals
154
RULE 1 TITLE AND CONSTRUCTION
154
RULE 2 THE COURT, ITS ORGANIZATION AND
FUNCTIONS
154
RULE 3 PLACE OF OFFICE, SEAL AND OFFICE HOURS
155
RULE 4 JURISDICTION OF THE COURT
155
RULE 5 FORM AND STYLE OF PAPERS
156
RULE 6 PLEADINGS FILED WITH THE COURT
156
RULE 7 PROCEDURE IN THE COURT OF TAX APPEALS
157
RULE 8 PROCEDURE IN CIVIL CASES
157
RULE 9 PROCEDURE IN CRIMINAL CASES
157
RULE 10 SUSPENSION OF COLLECTION OF TAX
158
RULE 11 PRE-TRIAL
159
RULE 12 TRIAL
159
RULE 13 TRIAL BY COMMISSIONER
160
RULE 14 JUDGMENT, ITS ENTRY AND EXECUTION 160
RULE 15 MOTION FOR RECONSIDERATION OR NEW
TRIAL
161
RULE 16 APPEAL
162
RULE 17 LEGAL FEES AND COSTS
162
RULE 18 EFFECTIVITY
162
PD No 1464 | Tariff and Customs Code of 1978
162
BOOK I Tariff Law
162
TITLE I Import Tariff
162
ANNEX Headings and Subheadings Covered by
Special Provisions
163
TITLE II Administrative Provisions
168
PART 1 Bases of Assessment of Duty
168
PART 2 Special Duties
170
PART 3 Flexible Tariff
172
PART 4 Tariff Commission
173
TITLE III Export Tariff and Premium Duty
174
BOOK II Customs Law
175
TITLE I The Bureau of Customs
175
PART 1 Organization, Function and
Jurisdiction of the Bureau
175
PART 2 Collection Districts and Port of Entry
176
TITLE II Coastwise Trade
177
TITLE III Vessels and Aircraft in Foreign Trade
177
PART 2 Entrance and Clearance of Aircraft in
Foreign Trade
179
TITLE IV Ascertainment, Collection and Recovery
of Import Duty
181
PART 1 Importation in General
181
PART 2 Entry at Customhouse
181
PART 3 Examination, Classification and
Appraisal of Imported Articles
183
PART 4 Delivery of Articles
184
PART 5 Liquidation of Duties
185
PART 6 Abatements and Refunds
185
PART 7 Abandonment of Imported Articles
186
TITLE V Warehousing of Imported Articles
186
PART 1 Warehousing in General
186
PART 2 Bonded Manufacturing and Smelting
Warehouse
187
PART 3 Transportation in Bond
187
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