Description
What’s Inside?
1. 1987 Constitutional Provisions on Taxation
2. National Internal Revenue Code (As Amended by R.A. No. 10963 “Train Law” and R.A. 11534 “Create Act”))
3. Republic Act No. 10863 “Customs Modernization and Tariff Act “An Act Modernizing the Customs and Tariff”
4. Provisions on Local Government Taxation
5. Republic Act No. 1125 “An Act Creating the Court of Tax Appeals (As amended by R.A. 3457, R.A. 9282 and R.A. 9503)”
6. A.M. NO. 05-11-07-CTA “Revised Rules of the Court of Tax Appeals”
7. Other Provisions of Republic Act No. 10963 “Tax Reform for Acceleration and Inclusion (TRAIN)”
8. Other Provisions of Republic Act 8424 “Tax Reform Act of 1997”
9. Republic Act No. 11213 “Tax Amnesty Act”
10. En Banc Resolution No. 2-2021
11. Revenue Regulation No. 6-2022
