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TX001 Compilation of TAX CODE of the Philippines: 1997 NIRC, 2018 TRAIN Tax Code, Mother RRs and Subsequent Tax Issuances
Earlier Issuances relating to NIRC
Commonwealth Act 466 - National Internal Revenue Code (Approved June 15, 1939)
Republic Act 261 : An Act to Amend Section 189 of Commonwealth Act 466, Otherwise Known as the NIRC, as Amended
RA 8424 : NIRC of 1997
RA 8424 : NIRC of 1997
NIRC As Last Amended by RA No. 10653
NIRC As Last Amended by RA No. 10653
RA 10963 : TRAIN - Tax Reform for Acceleration and Inclusion
RA 10963 : TRAIN
TRAIN Law with Presidential Veto Message
Repealed sections of NIRC under TRAIN Law RA 10963
Repealed: Section 35 Allowance of Personal Exemption for Individual Taxpayer
Repealed: Section 62 Exemption Allowed to Estates and Trusts
Repealed: Section 89 Notice of Death to be Filed
Created sections of NIRC under TRAIN Law RA 10963
Created: Section 51-A Substituted Filing of lncome Tax Returns by Employees Receiving Purely Compensation Income
Created: Section 148-A Mandatory Marking of All Petroleum Products
Created: Section 150-A Non-essential Services
Amended sections of NIRC under TRAIN Law RA 10963
Amended: Section 5 Power of the Commissioner to Obtain Information, and to Summon, Examine, and Take Testimony of Persons
Amended: Section 6 Power of the Commissioner to Make Assessments and Prescribe Additional Requirements for Tax Administration and Enforcement
Amended: Section 24 Income Tax Rates
INCOME TAX Issuances
RR 2-40 Mother RR for Income Tax
RR 8-2018 Income Tax Provisions under RA 10963
RMO 23-2018 Guidelines on Availment of 8% Income Tax Rate Option
RMC 50-2018 Clarifies Income Tax Provisions on RR 8-2018 and RR 11-2018
WITHHOLDING TAX Issuances
RR 2-98 Withholding Taxes (Mother RR for Withholding Taxes)
RR 12-2013 Requirements on the Deductibility of Expense (Revoked by RR 6-2018)
RMC 1-2018 Updated WHT Rates under RA 10963
RR 6-2018 Requirement for Deductibility of Expenses
RR 11-2018 Withholding of Income Tax Under TRAIN law
RR 14-2018 Amends RR 11-2018 Updating the dates of deadlines
VALUE ADDED TAX Issuances
RA 9337 VAT Law enacted May 24 2005
RR 14-2005 Implementing VAT law RA 9337 (superseded by RR 16-2005)
RR 16-2005 VAT under RA 9337 superseding RR 14-2005
RR 13-2018 Value Added Tax under the Republic Act (RA) No. 10963
RMC 39-2018 VAT on Disposed of or Existing as of Date of Change or Cessation as VAT Registered
DOCUMENTARY STAMP TAX Issuances
RR 4-2018 Documentary Stamp Tax under RA 10963
RMC 19-2018 Basis of Capital Gains and Documentary Stamp in Real Property
EXCISE TAX Issuances
RR 5-2018 Rates on Excise Tax On Automobiles under RA 10963
ESTATE AND DONORS TAX Issuances
RR 12-2018 Estate and Donors Tax
STOCK TRANSFER TAX Issuances
RR 9-2018 Increase in Stock Transfer Tax
BOOKS OF ACCOUNTS Issuances
RMC 8-2008 Registration of Manual Books Of Accounts
RMC 68-2017 Approval of Permit To Use Loose Leaf
BIR CITIZENS CHARTER
BIR Citizens Charter - 2017
RR 9-2018 Increase in Stock Transfer Tax
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