Part I. General principles and limitations on the power of taxation -- Chapter I. General principles -- Chapter II. Inherent and constitutional limitations -- Part II. Income and withholding taxes -- Chapter III. Introduction -- Chapter IV. Kinds of taxpayers -- Chapter V. Gross income -- Chapter VI. Exclusions from gross income -- Chapter VII. Return of capital and deductions -- Chapter VIII. Tax bases and rates -- Chapter IX. Ordinary assets and capital assets -- Chapter X. Tax-free exchanges -- Chapter XI. Accounting methods and periods -- Chapter XII. Withholding taxes -- Part III. Transfer taxes -- Chapter XIII. Estate tax -- Chapter XIV. Donors tax -- Part IV. Value added tax (VAT) -- Chapter XV. Introduction -- Chapter XVI. Persons liable to tax -- Chapter XVII. Output tax on sale of goods or properties -- Chapter XVIII. Output tax on sale of services -- Chapter XIX. Tax bases -- Chapter XX. Rates of vat -- Chapter XXI. Exempt transactions -- Chapter XXII. Input taxes -- Chapter XXIII. Compliance requirements -- Part V. Tax remedies -- Chapter XXIV. Introduction -- Chapter XXV. Administrative remedies of government -- Chapter XXVI. Judicial remedies of government -- Chapter XXVII. Civil penalties -- Chapter XXVIII. Remedies of tax payers -- Chapter XXIX. Assessment and protest -- Chapter XXX. Prescription -- Chapter XXXI. Tax credit or refund -- Part VI. Local government code -- Chapter XXXII. Local business taxes -- Chapter XXXIII. Real property tax -- Part VII. Tariff and customs code -- Chapter XXXIV. Fundamental principles.