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this updated National Internal Revenue Code of 1997, as amended (or the Tax Code). It incorporates and highlights the changes brought about by the TRAIN Law and its implementing rules and regulations, specifically on the amendments to individual income taxation, taxation on certain passive
It also contains copy of the Tax Code, BIR Forms, Zonal Values of real properties, and other tax information materials.
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. The most significant amendments under the CREATE Law are the reduction of the corporate income tax rate from 30% to 25% or 20% under ...
National Internal Revenue Code of 1997 (as amended by the CREATE Law and Bayanihan 2)
The Bureau of Internal Revenue (BIR) Website (www.bir.gov.ph) is a transaction hub where the taxpaying public can conveniently access anytime, anywhere updated information on the Philippine tax laws and their implementing regulations and revenue issuances, including information on BIR Programs and Projects.
Tax Code - Bureau of Internal Revenue 20/06/22, 09:17.
Basis of Taxation. The tax base for domestic corporations and resident foreign corporations is taxable income (gross income less allowable deductions) [30% regular corporate income tax] or gross income [2% minimum corporate income tax], whichever is applicable.
