NIRC of the Philippines as amended : annotated /
Dascil, Rodelio T. Esq., MNSA
NIRC of the Philippines as amended : annotated / Rodelio T. Dascil, Esq., MNSA - Sixth Edition - xIvi, 796 pages ; 23 cm.
Constitutional provisions dealing on taxation -- Article II. Declaration of principles and state policies -- Article III. Bill of rights -- Article IV. Citizenship -- Article VI. The legislative department -- Article VIII. Judicial department -- Article X. Local government general provisions -- Article XIV. Education, science and technology, arts, culture and sports -- Title I. Organization and function of the bureau of internal revenue -- Title II. Tax on income -- Chapter I. Definitions -- Chapter II. General principles -- Chapter III. Tax on individuals -- Chapter IV. Tax on corporations -- Chapter V. Computation of taxable income -- Chapter VI. Computation of gross income -- Chapter VII. Allowable deductions -- Chapter VIII. Accounting periods and methods of accounting -- Chapter IX. Returns and payment of tax -- Chapter X. Estates and trusts -- Chapter XI. Other income tax requirements -- Chapter XII. Quarterly corporate income tax annual declaration and quarterly payments of income taxes -- Chapter XIII. Withholding on wages -- Title III. Estates and donor's taxes -- Chapter I. Estate tax -- Chapter II. Donor's tax -- Title IV. Value-added tax -- Chapter I. Imposition of tax -- Chapter II. Compliance requirements -- Title V. Other percentage taxes -- Title VI. Excise taxes on certain goods and services -- Chapter I. General provisions -- Chapter II. Exemption or conditional tax-free removal of certain articles -- Chapter III. Excise tax on alcohol products -- Chapter IV. Excise tax on tobacco products -- Chapter V. Excise tax on petroleum products -- Chapter VI. Excise tax on miscellaneous articles -- Chapter VII. Excise tax on mineral products -- Chapter VIII. Administrative provisions regulating business of persons dealing in articles subject to excise tax -- Title VII. Documentary stamp tax -- Title VIII. Remedies -- Chapter I. Remedies in general -- Chapter II. Civil remedies for collection of taxes -- Chapter III. Protesting an assessment, refund, etc. -- Title IX. Compliance requirements -- Chapter I. Keeping of books of accounts and records -- Chapter II. Administrative provisions -- Chapter III. Rules and regulations -- Title X. Statutory offenses and penalties -- Chapter I. Additions to the tax -- Chapter II. Crimes, other offenses and forfeitures -- Chapter III. penalties imposed on public officers -- Chapter IV. Other penal provisions -- Title XI. Allotment of internal revenue -- Chapter I. Disposition and allotment of national internal revenue in general -- Chapter II. Special disposition of certain national internal revenue taxes -- Title XII. Oversight committee -- Title XIII. Repealing provisions -- Title XIV. Final provisions.
9786210404500
Internal--revenue
KPM2784 / D26 2020
NIRC of the Philippines as amended : annotated / Rodelio T. Dascil, Esq., MNSA - Sixth Edition - xIvi, 796 pages ; 23 cm.
Constitutional provisions dealing on taxation -- Article II. Declaration of principles and state policies -- Article III. Bill of rights -- Article IV. Citizenship -- Article VI. The legislative department -- Article VIII. Judicial department -- Article X. Local government general provisions -- Article XIV. Education, science and technology, arts, culture and sports -- Title I. Organization and function of the bureau of internal revenue -- Title II. Tax on income -- Chapter I. Definitions -- Chapter II. General principles -- Chapter III. Tax on individuals -- Chapter IV. Tax on corporations -- Chapter V. Computation of taxable income -- Chapter VI. Computation of gross income -- Chapter VII. Allowable deductions -- Chapter VIII. Accounting periods and methods of accounting -- Chapter IX. Returns and payment of tax -- Chapter X. Estates and trusts -- Chapter XI. Other income tax requirements -- Chapter XII. Quarterly corporate income tax annual declaration and quarterly payments of income taxes -- Chapter XIII. Withholding on wages -- Title III. Estates and donor's taxes -- Chapter I. Estate tax -- Chapter II. Donor's tax -- Title IV. Value-added tax -- Chapter I. Imposition of tax -- Chapter II. Compliance requirements -- Title V. Other percentage taxes -- Title VI. Excise taxes on certain goods and services -- Chapter I. General provisions -- Chapter II. Exemption or conditional tax-free removal of certain articles -- Chapter III. Excise tax on alcohol products -- Chapter IV. Excise tax on tobacco products -- Chapter V. Excise tax on petroleum products -- Chapter VI. Excise tax on miscellaneous articles -- Chapter VII. Excise tax on mineral products -- Chapter VIII. Administrative provisions regulating business of persons dealing in articles subject to excise tax -- Title VII. Documentary stamp tax -- Title VIII. Remedies -- Chapter I. Remedies in general -- Chapter II. Civil remedies for collection of taxes -- Chapter III. Protesting an assessment, refund, etc. -- Title IX. Compliance requirements -- Chapter I. Keeping of books of accounts and records -- Chapter II. Administrative provisions -- Chapter III. Rules and regulations -- Title X. Statutory offenses and penalties -- Chapter I. Additions to the tax -- Chapter II. Crimes, other offenses and forfeitures -- Chapter III. penalties imposed on public officers -- Chapter IV. Other penal provisions -- Title XI. Allotment of internal revenue -- Chapter I. Disposition and allotment of national internal revenue in general -- Chapter II. Special disposition of certain national internal revenue taxes -- Title XII. Oversight committee -- Title XIII. Repealing provisions -- Title XIV. Final provisions.
9786210404500
Internal--revenue
KPM2784 / D26 2020