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National Internal Revenue Code of 1997 (as amended by the TRAIN Law, RAs 11256, 11346 and 11467) Today, how to comply with the new tax law remains the objective and concern for taxpayers in general.
Download your free copy. Tax Code. Register. This edition of the National Internal Revenue Code of 1997 (Tax Code) includes the amendments introduced by Republic Act (RA) No. 11534, otherwise known as the CREATE Law, and by RA No. 11494 or Bayanihan 2.
tax of thirtyfive percent (35%) in 1997, thirtyfour percent (34%) in 1998, and thirtythree percent (33%) in 1999, and thirtytwo percent (32%) thereafter on corporations and the fifteen percent (15%) tax on dividends as. provided in this subparagraph (c)Capital Gains from Sale of Shares of Stock.
This document summarizes key sections of the National Internal Revenue Code of 1997 in the Philippines. It outlines the organization and functions of the Bureau of Internal Revenue, including its powers to interpret tax laws, obtain information, summon individuals, conduct audits, make assessments, and prescribe real property values.
It also contains copy of the Tax Code, BIR Forms, Zonal Values of real properties, and other tax information materials.
National Internal Revenue Code of 1997 (as amended by the CREATE Law and Bayanihan 2)
Revenue. - The Bureau of Internal Revenue shall be under the supervision and control of the Department of Finance and its powers and duties shall comprehend the assessment and collection of all national internal revenue taxes, fees, and charges, and the enforcement of all forfeitures, penalties, and fines connected therewith, including the execu...
