Tax guide on philippine taxation laws the constitution of the philippines constitutional limitations national internal revenue code of 1997 tax code organization and function of the bureau of internal revenue title i nirc tax code income tax title ii nirc tax code estate and donors tax title iii nirc. The policy of taxation in the philippines is governed chiefly by the constitution of the philippines and three republic acts constitution article vi section 28 of the constitution states that the rule of taxation shall be uniform and equitable and that congress shall evolve a progressive system of taxation. Detailed description of taxes on individual income in philippines fringe benefits tax fbt fringe benefits furnished to managerial and supervisory level employees by the employer are subject to a final fbt of 35 in general on the grossed up monetary value of the benefits. The complete texts of the following tax treaty documents are available in adobe pdf format if you have problems opening the pdf document or viewing pages download the latest version of adobe acrobat readerfor further information on tax treaties refer also to the treasury departments tax treaty documents page. Guide to philippines tax law research this research guide summarizes the sources of philippine tax law tax law in the philippines covers national and local taxes national taxes refer to national internal revenue taxes imposed and collected by the national government through the bureau of internal revenue bir and local taxes refer to those
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