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GENERAL PRINCIPLES. General Principles of Income Taxation in the Philippines. This web page contains the full text of : THE NATIONAL INTERNAL REVENUE CODE OF THE PHILIPPINES . AN ACT AMENDING THE. Matnog, Sorsogon Province, Luzon to Allen, Northern Samar, Philippines: New!! Check the Message section at the bottom of the page!

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NATIONAL INTERNAL REVENUE CODE OF 1. On- Line Bar Review. MCLE: Debt. Kollect. Intellectual Property. Chan Robles Virtual Law Library. This web page contains the full text of : THENATIONAL INTERNAL REVENUE CODEOF THE PHILIPPINES. AN ACT. THE NATIONAL INTERNAL REVENUE CODE, AS AMENDED, AND FOR.

PURPOSESSECTION 1. Presidential. Decree No. Executive Order No.

National. Internal Revenue Code, is hereby further amended. TITLE. AND FUNCTION OFTHE.

OF INTERNAL REVENUESECTION 1. Title. of the Code - This Code shall be known as the National Internal Revenue Code of. Powers and Duties of the Bureau of Internal Revenue - The Bureau of Internal Revenue shall be under the supervision and. Department of Finance and its powers and duties shall comprehend. Court of Tax Appeals and the ordinary.

The Bureau shall give effect to and administer the supervisory and. Code or other laws. SEC. Chief Officials of the Bureau of Internal Revenue - The Bureau of Internal Revenue shall have a chief to be known. Commissioner of Internal Revenue, hereinafter referred to as the. Commissioner. and four (4) assistant chiefs to be known as Deputy Commissioners.

SEC. Power of the Commissioner to Interpret Tax Laws and to Decide Tax. Cases - The power to interpret the provisions of this Code and other. Commissioner. subject to review by the Secretary of Finance. The power to. disputed assessments, refunds of internal revenue taxes, fees or other. Code or other laws or portions thereof administered by the. Internal Revenue is vested in the Commissioner, subject to the.

Court of Tax Appeals. SEC. 5 Power of the Commissioner to Obtain Information, and to Summon. Examine. and Take Testimony of Persons - In ascertaining the correctness of any return, or in making a return. Commissioner is authorized: (A). To examine any book, paper, record, or other data which may be relevant.

B) To obtain. a regular basis from any person other than the person whose internal. Bangko Sentral ng Pilipinas and government- owned or - controlled. C) To summon. person liable for tax or required to file a return, or any officer or. Commissioner or his duly authorized representative at a time and place. D) To take. testimony of the person concerned, under oath, as may be relevant or. E) To cause. revenue.

The. provisions. of the foregoing paragraphs notwithstanding, nothing in this Section. Commissioner the authority to inquire into. Section 6(F) of this Code. SEC. Power of the Commissioner to Make assessments and Prescribe.

Requirements for Tax Administration and Enforcement. Commissioner is hereby authorized to inquire into the bank deposits of: (1) a. Sec. 2. 04 (A) (2) of this Code by reason of financial incapacity to pay. In case a taxpayer.

Republic Act No. 1. Commissioner to inquire into the bank deposits of the. G) Authority. Accredit and Register Tax Agents - The Commissioner shall. Bureau for taxpayers.

Within one hundred twenty (1. January. 1, 1. 99.

Commissioner shall create national and regional accreditation boards. Bureau, one (1) chairman and two (2) members for each board. Secretary of Finance shall promulgate upon. Commissioner. Individuals. Commissioner and/or the national and regional.

Secretary of Finance, who shall. Failure. of the Secretary of Finance to rule on the Appeal within the prescribed. H) Authority. the Commissioner to Prescribe Additional Procedural or Documentary.

Requirements - The Commissioner may prescribe the manner of. SEC. 2. 04 (A) and (B) of this Code, any tax. Provided, however, That assessments issued by the.

Five hundred thousand pesos (P5. Secretary of finance, upon recommendation of the Commissioner. Regional Director as Chairman, the Assistant. Regional. Director. Legal, Assessment and Collection Divisions and the. Revenue. District.

Officer having jurisdiction over the taxpayer, as members; and(d) The power. SEC. Duty of the Commissioner to Ensure the Provision and. Distribution. of forms, Receipts, Certificates, and Appliances, and the.

Acknowledgment. of Payment of Taxes. Each of these. districts.

Revenue District Officer. SEC. Revenue Regional Director. Duties of Revenue District Officers and Other Internal Revenue.

Officers - It shall be the duty of every Revenue District Officer or other. It shall be the. of every Revenue District Officer to examine the efficiency of all.

Bureau of Internal Revenue under his supervision. Commissioner, through the Regional.

Director. any neglect of duty, incompetency, delinquency, or malfeasance in. SEC. Agents and Deputies for Collection of National Internal Revenue. Install Printer Color Profile Mac. Taxes - The following are hereby constituted agents of the Commissioner: (a) The. Commissioner. of Customs and his subordinates with respect to the collection of. The head. the appropriate government office and his subordinates with respect to. Banks. accredited by the Commissioner with respect to receipt of payments.

Any officer. employee of an authorized agent bank assigned to receive internal. Bureau of. Internal.

Revenue shall be subject to the same sanctions and penalties prescribed. Sections 2. 69 and 2.

Code. SEC. Authority of a Revenue Offices. Authority of Officers to Administer Oaths and Take Testimony. Authority of Internal Revenue Officers to Make Arrests and. Seizures. Assignment of Internal Revenue Officers Involved in Excise Tax.

Functions. to Establishments Where Articles subject to Excise Tax are Produced or. Kept. Assignment of Internal Revenue Officers and Other Employees to.

Duties. Reports of Violation of Laws. Contents of Commissioner's Annual Report. In case the. collection exceeds or falls short of target as set in the annual. Commissioner shall explain. SEC. Submission of Report and Pertinent Information by the. Commissioner - (A) Submission. Pertinent Information to Congress.

Sources of Revenue - The following taxes, fees and charges are deemed to be national. Income tax. (b) Estate and. Value- added. (d) Other percentage. Excise taxes. Documentary. Such other taxes. Bureau of. Internal Revenue.

TITLE IITAX ON INCOMECHAPTER IDEFINITIONSSEC. General. banking. Act. A bank may either be a commercial bank, a thrift bank, a. W) The term . 3. 37, as amended, otherwise known. General Banking Act, authorized by the Bangko Sentral ng.

Pilipinas. (BSP) to perform quasi- banking activities.(X) The term . General Principles of Income Taxation in the Philippines- Except when otherwise provided in this Code: (A) A citizen of the. Avg Internet Security Business Edition 2012 Free Download. Philippines residing therein is taxable on all income derived from. Philippines; (B) A nonresident.

Philippines; (C) An individual. Philippines who is working and deriving income from abroad as an. Philippines: Provided, That a seaman who is a. Philippines and who receives compensation for services rendered. D) An alien. individual.

Philippines, is taxable only on income. Philippines; (E) A domestic.

Philippines. (F) A foreign. Philippines, is. taxable.

Philippines. CHAPTER. IIITAX ON. INDIVIDUALSSEC. Income Tax Rates- (A) Rates of Income. Tax on Individual Citizen and Individual Resident Alien of the. Philippines.(1) An income tax is. On the taxable. income defined in Section 3. Code, other than income subject to.

Subsections (B), (C) and (D) of this Section, derived for. Philippines be. individual citizen of the Philippines residing therein. On the taxable. income defined in Section 3.

Code, other than income subject to. Subsections (B), (C) and (D) of this Section, derived for. Philippines by an individual.

Philippines who is residing outside of the Philippines including. Subsection(C) of Section 2. On the taxable. income defined in Section 3. Code, other than income subject to.

Subsections (b), (C) and (D) of this Section, derived for. Philippines by an individual. Philippines. The tax shall be. Not over P1. 0,0. Over P1. 0,0. 00 but not over P3. P5. 00+1. 0% of the excess over P1. Over P3. 0,0. 00 but not over P7.

P2,5. 00+1. 5% of the excess over P3. Over P7. 0,0. 00 but not over P1. P8,5. 00+2. 0% of the excess over P7. Over P1. 40,0. 00 but not over P2. P2. 2,5. 00+2. 5% of the excess over P1. Over P2. 50,0. 00 but not over P5. P5. 0,0. 00+3. 0% of the excess over P2.