Republic Acts1 min read
Section 21National Internal Revenue Code of 1997 (Republic Act No. 8424), Sec. 21
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Sources of Revenue. - The following taxes, fees and charges are deemed to be national internal revenue taxes:
(a) Income tax;
(b) Estate and donor's taxes;
(c) Value-added tax;
(d) Other percentage taxes;
(e) Excise taxes;
(f) Documentary stamp taxes; and
(g) Such other taxes as are or hereafter may be imposed and collected by the Bureau of Internal Revenue.
TITLE II
TAX ON INCOME
CHAPTER I - DEFINITIONS
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