Description
WHAT’S INSIDE?
1. 1987 CONSTITUTIONAL PROVISIONS ON TAXATION
2. NATIONAL INTERNAL REVENUE CODE OF THE PHILIPPINES
3. REPUBLIC ACT NO. 10863, CUSTOMS MODERNIZATION AND TARIFF ACT (CMTA)
4. REPUBLIC ACT NO. 1125, AN ACT CREATING THE COURT OF TAX APPEALS
5. A.M. NO. 05-11-07-CTA, REVISED RULES OF THE COURT OF TAX APPEALS
6. OTHER PROVISIONS OF REPUBLIC ACT NO. 10963, TAX REFORM ACCELERATION AND INCLUSION (TRAIN)
7. OTHER PROVISIONS OF REPUBLIC ACT 8424, TAX REFORM ACT OF 1997
8. REPUBLIC ACT NO. 11213, TAX AMNESTY ACT
9. EN BANC RESOLUTION, NO. 2-2021
10. REPUBLIC ACT NO. 11590, AN ACT TAXING PHILIPPINE OFFSHORE GAMING OPERATIONS
11. REVENUE REGULATION NO. 6-2022
12. REPUBLIC ACT NO. 11976, THE EASE OF PAYING TAXES (EOPT) ACT
13. REPUBLIC ACT. NO. 12023, AN ACT AMENDING SECTIONS 105, 108, 109, 110, 113, 114, 115, 128, 236, AND 288 AND ADDING NEW SECTIONS 108-A AND 108-B OF THE NATIONAL INTERNAL REVENUE CODE OF 1997, AS AMENDED
14. REPUBLIC ACT NO. 12001, REAL PROPERTY VALUATION AND ASSESSMENT REFORM ACT
15. REPUBLIC ACT NO. 12066, AN ACT AMENDING SECTIONS 27, 28, 32, 34, 57, 106, 108, 109, 112, 135, 237, 237-A, 269, 292, 293, 294, 295, 296, 297, 300, 301, 308, 309, 310, AND 311, AND ADDING NEW SECTIONS 135-A, 295-A, 296-A, AND 297-A OF THE NATIONAL INTERNAL REVENUE CODE OF 1997, AS AMENDED, AND FOR OTHER PURPOSES
16. REPUBLIC ACT NO. 12078, AN ACT AMENDING REPUBLIC ACT NO. 8178 OR THE “AGRICULTURAL TARRIFFICATION ACT”, AS AMENDED BY REPUBLIC ACT NO. 11203
17. REPUBLIC ACT NO. 12079, AN ACT CREATING A VAT REFUND MECHANISM FOR NON-RESIDENT TOURISTS, ADDING A NEW SECTION 112-A TO THE NATIONAL INTERNAL REVENUE CODE OF 1997, AS AMENDED, FOR THE PURPOSE
18. REVENUE REGULATIONS NO. 018-2024
19. REVENUE REGULATIONS NO. 004-2025
20. REPUBLIC ACT NO. 12214, CAPITAL MARKETS EFFICIENCY PROMOTION ACT
21. REVENUE MEMORANDUM CIRCULAR NO. 055-2025