Αποτελέσματα Αναζήτησης
This edition of the Tax Code includes the amendments introduced by the TRAIN Law. It also includes RA No. 11256 (An Act to Strengthen the Country’s Gross International Reserves), RA No. 11346 (An Act Increasing the Excise Tax on Tobacco Products, Imposing Excise Tax on Heated Tobacco
The power to interpret the provisions of this Code and other tax laws shall be under the exclusive and original jurisdiction of the Commissioner, subject to review by the Secretary of Finance.
National Internal Revenue Code of 1997, as amended by RA No. 10963 (TRAIN Law) For optimal readability, we highly recommend downloading the document PDF, which you can do below.
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.
Income taxation for individuals and all types of legal entities is regulated by Law 4172/2013 (Income Tax Code). In addition and especially for Multinational Enterprise Groups and Large-Scale Domestic Groups, the provisions of Law 5100/2024 (Trasposition of European Directive 2022/2523) apply.
NATIONAL INTERNAL REVENUE CODE OF 1997 - Free download as Word Doc (.doc / .docx), PDF File (.pdf), Text File (.txt) or read online for free.
Power of the Commissioner to Interpret Tax Laws and to Decide Tax Cases. - The power to interpret the provisions of this Code and other tax laws shall be under the exclusive and original jurisdiction of the Commissioner, subject to review by the Secretary of Finance.
