Αποτελέσματα Αναζήτησης
General Principles of Income Taxation in the Philippines. - Except when otherwise provided in this Code: (A) A citizen of the Philippines residing therein is taxable on all income derived from sources within and without the Philippines; (B) A nonresident citizen is taxable only on income derived from sources within the Philippines;
- [ REPUBLIC ACT NO. 11976, January 05, 2024 ] - The Lawphil Project
Sources of Revenue and Classification of Taxpayers. (a) The...
- Republic Act No. 12023 - The Lawphil Project
Persons Liable. - Any person, who, in the course of trade or...
- [ REPUBLIC ACT NO. 11976, January 05, 2024 ] - The Lawphil Project
Sources of Revenue and Classification of Taxpayers. (a) The following taxes, fees and charges are deemed to be national internal revenue taxes: (1) Income tax; (2) Estate and donor's taxes; (3) Value-added tax; (4) Other percentage taxes; (5) Excise taxes; (6) Documentary stamp taxes; and.
Persons Liable. - Any person, who, in the course of trade or business, sells, barters, exchanges, leases goods or properties, renders services, including digital services, and any person who imports goods shall be subject to the value-added tax imposed in Sections 106 to 108 of this Code.
Tax Code. 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.
Full text of the National Internal Revenue Code of the Philippines [Tax Reform Act of 1997]. Published on the World Wide Web by The Law Firm of Chan Robles & Associates - Philippines.
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.
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
