Source: http://www.bir.gov.ph/index.php/rulings-and-legal-matters/tax-guide-on-philippine-taxation.html
Timestamp: 2017-02-25 20:24:38
Document Index: 109140816

Matched Legal Cases: ['Art. 1', 'Art. 2', 'Art. 3', 'Art. 4', 'Art. 5', 'Art. 6']

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available at the BIR library
Observance of due process of law
Section 1, Article III, Bill of Rights
Observance of equal protection of the laws
Section 20, Article III, Bill of Rights
Prohibition against impairment of obligation of contracts
Section 10, Article III, Bill of Rights
Requirement of uniformity and equity in taxation
Section 28, Article VI, Legislative Department
Prohibition against taxation appropriation for religious purposes
Section 29, Article VI, Legislative Department
Prohibition against taxation of religious, charitable and educational entities(Religious and charitable institutions exempt from property taxes)
Prohibition against taxation of non-stock , non-profit educational institutions and proprietary educational institutions (exempt from property and income taxes as well as customs duties except income derived from business activity not related to its educational purpose)
section 4, Article XVI, Education
Organization and Function of the Bureau of Internal Revenue
Title I, NIRC
Title II, NIRC
Title III, NIRC
Title IV, NIRC
Title V, NIRC
Title VI, NIRC
Title VII, NIRC
Title VIII, NIRC
Title IX, NIRC
Title X, NIRC
Allotment of Internal Revenue
Title XI, NIRC
Title XII, NIRC
Title XIII, NIRC
Title XIV, NIRC
TARIFF & CUSTOMS CODE ( Taxes on Importations)
Book II, Title I
Book II, Title I, Chapter I
Book II, Title I, Chapter II
Book II, Title I, Chapter II, Art. 1
Book II, Title I, Chapter II, Art. 2
Book II, Title I, Chapter II, Art. 3
Book II, Title I, Chapter II, Art. 4
Common Revenue Raising Powers
Book II, Title I, Chapter II, Art. 5
Book II, Title I, Chapter II, Art. 6
Book II, Title I, Chapter III
Civil Remedies for Collection of Revenues
Book II, Title I, Chapter IV
Book II, Title I, Chapter V
Book II, Title I, Chapter VI
Book II, Title II
Book II, Title II, Chapter I
Appraisal and Assessment of Real Property
Book II, Title II, Chapter II
Book II, Title II, Chapter III
Book II, Title II, Chapter IV
Special Levies on Real Property
Book II, Title II, Chapter V
Book II, Title II, Chapter VI
Book II, Title II, Chapter VII
Book II, Title II, Chapter VIII
Share of Local Government Units in the Proceeds of the National Taxes
Book II, Title III
Book II, Title III, Chapter I
Share of Local Government Units in the National Wealth
Book II, Title III, Chapter II
Omnibus Investment Code
(Executive Order 226 as amended by RA 7888, 7918 and 8756)
(Republic Act 7916 as amended by RA 8748)
Bases Conversion & Development Act
(Republic Act 7227)
(Republic Act 7042 as amended by RA 8179)
Foreign Bank Liberalization Act
(Republic Act 7721)
Build Operate Transfer Act
(Republic Act 6957 as amended by RA 7718)
(Republic Act 8762)
DTI Website available at the BIR library
(Republic Act 7844)
Oil Industry Deregulation Act
(Republic Act 8180 as amended by RA 8479)
Zamboanga City Special Economic Zone Act
(Republic Act 7903)
(Republic Act 7922)
(Republic Act 7919 as amended by RA 8247)
Magna Carta for Small and Medium Enterprise
(Republic Act 6977 as amended by RA 8289)
(Republic Act 9182)
Revenue Regulations -
Revenue Memorandum Ruling
BIR Website 2001
ADMINISTRATIVE RULINGS/OPINIONS
BIR Numbered Rulings
BIR Website 1960s-2002
Delegated Authority Rulings
available the Law Division
Regional Rulings
available at the Regional Offices
Court of Tax Appeals Decisions
Philippine Treaty Series
available at the BIR Library and ITAD
UNESCO-Florence Agreement
RP-CARE Agreement
RP-UNICEF Agreement
RP-IBRD Agreement
RP-ILO Agreement
RP-FAO Agreement
PERIODICALS AND OTHER REFERENCES
Philippine Revenue Journal (up to year 2000)
BIR Tax Bulletin
BIR Annual Report
Taxpayer's Rights and Obligations
available at the BIR Library and Zonal Valuation Division