Taxation Laws (compiled codal) Taxation Law Section 1. Title Section 2. Declaration of Policy Section 3. Section 5 of the National Internal Revenue Code of 1997 Section 4. Section 6 of the NIRC, as amended, is hereby fur...
National Internal Revenue Code (NIRC) Taxation Law Section 1. Short Title Section 2. State Policy Section 3. Presidential Decree No TITLE I / Organization and Function of the Bureau of Internal Revenue TITLE II / Tax on...
...blic Act No. 9282 - Expanded Jurisdiction of the Court of Tax Appeals Section 1. Section 1 of Republic Act No Section 2. Section 2 of the same Act is hereby amended to Section 3. Section 3 of the same Act is hereby amend...
...TLE I / BASIC PRINCIPLES CHAPTER I / The Code: Policy and Application Section 1. Title Section 2. Declaration of Policy Section 3. Operative Principles of Decentralization Section 4. Scope of Application Section 5. Rules...
Special Penal Laws (compiled codal) Criminal Law Section 1. Statement of policy Section 2. Definition of terms Section 3. Corrupt practices of public officers Section 4. Prohibition on private individuals Section 5. Proh...
Natural Resources Laws Special / Miscellaneous Codals (often compiled) 1987 Constitution - Article XII National Economy and Patrimony ARTICLE XII NATIONAL ECONOMY AND PATRIMONY Section 1. The goals of the national econom...
Philippine Educational Laws Special / Miscellaneous Codals (often compiled) 1987 Constitution - Article XIV Education, Science and Technology, Arts, Culture and Sports ARTICLE XIV EDUCATION, SCIENCE AND TECHNOLOGY, ARTS...
...compiled) Republic Act No. 10173 - Data Privacy Act of 2012 CHAPTER I Section 1. Short Title Section 2. Declaration of Policy Section 3. Definition of Terms Section 4. Scope Section 5. Protection Afforded to Journalists...
...ed) Republic Act No. 12009 - New Government Procurement Act ARTICLE I Section 1. Short Title Section 2. Declaration of Policy Section 3. Governing Principles on Government Procurement Section 4. Scope and Application Sec...
Commercial and Taxation Laws i. Requisites VIII. TAXATION LAW / B. National Taxation - National Internal Revenue Code of 1997 [NIRC], as amended / 6. Tax Remedies under the NIRC / d. Collection Process VIII. TAXATION LAW...
Commercial and Taxation Laws 1. Jurisdiction, Powers, and Functions of the Bureau of Internal Revenue VIII. TAXATION LAW / B. National Taxation - National Internal Revenue Code of 1997 [NIRC], as amended VIII. TAXATION L...
Commercial and Taxation Laws iii. Compromise Penalty VIII. TAXATION LAW / B. National Taxation - National Internal Revenue Code of 1997 [NIRC], as amended / 6. Tax Remedies under the NIRC / b. Civil Penalties VIII. TAXAT...
Commercial and Taxation Laws iii. Notice of Discrepancy VIII. TAXATION LAW / B. National Taxation - National Internal Revenue Code of 1997 [NIRC], as amended / 6. Tax Remedies under the NIRC / c. Assessment Process VIII...
Commercial and Taxation Laws i. Administrative Remedies VIII. TAXATION LAW / B. National Taxation - National Internal Revenue Code of 1997 [NIRC], as amended / 6. Tax Remedies under the NIRC / f. Government Remedies VIII...
Commercial and Taxation Laws iv. Compromise and Abatement of Taxes VIII. TAXATION LAW / B. National Taxation - National Internal Revenue Code of 1997 [NIRC], as amended / 6. Tax Remedies under the NIRC / e. Taxpayers' Re...
GlobalWorks, Inc., a corporation with its principal office in Davao City, receives a notice of deficiency from the Bureau of Internal Revenue (BIR) for 2023 value-added tax (VAT) including penalties. It pays the deficien...
Citations: Commonwealth Act No. 275 (Court of Tax Appeals Act), National Internal Revenue Code (NIRC) (as amended), Related Supreme Court and statutory interpretations of CTA jurisdiction (conceptual references)
Commercial and Taxation Laws v. Issuance of Formal Letter of Demand or Final Assessment Notice VIII. TAXATION LAW / B. National Taxation - National Internal Revenue Code of 1997 [NIRC], as amended / 6. Tax Remedies under...
Commercial and Taxation Laws iv. Issuance of Preliminary Assessment Notice VIII. TAXATION LAW / B. National Taxation - National Internal Revenue Code of 1997 [NIRC], as amended / 6. Tax Remedies under the NIRC / c. Asses...
Commercial and Taxation Laws iii. Decision of the Commissioner on the Protest VIII. TAXATION LAW / B. National Taxation - National Internal Revenue Code of 1997 [NIRC], as amended / 6. Tax Remedies under the NIRC / e. Ta...
Commercial and Taxation Laws ii. Submission of Supporting Documents by Taxpayer VIII. TAXATION LAW / B. National Taxation - National Internal Revenue Code of 1997 [NIRC], as amended / 6. Tax Remedies under the NIRC / c...
Commercial and Taxation Laws ii. Submission of Supporting Documents by Taxpayer VIII. TAXATION LAW / B. National Taxation - National Internal Revenue Code of 1997 [NIRC], as amended / 6. Tax Remedies under the NIRC / e...
...Enterprises, Inc., a Philippine corporation, receives a Final Notice of Assessment for deficiency value-added tax (VAT) for 2023 after a BIR audit. It timely files a protest with the BIR, which is denied. The BIR then d...
Citations: National Internal Revenue Code (NIRC) of the Philippines, as amended, Court of Tax Appeals Act (R.A. 1125)
...e corporation engaged in beverage production, receives a Final Notice of Assessment for deficiency excise tax on domestically produced spirits for 2025 after a BIR audit. It timely files a protest with the BIR, which is...
Citations: National Internal Revenue Code (NIRC) provisions on assessments and audits, Rules of Court, Rule 63 (Taxpayer's Suit mechanics), Court of Tax Appeals Act (as amended), Relevant jurisprudence on ultra vires challenges to BIR assessments (e.g., cases recognizing Taxpayer’s Suit where the action is to attack void/ultra vires assessments)
...egistration Decree (PD 1529) Civil Law CHAPTER I / GENERAL PROVISIONS Section 1. Title of Decree Section 2. Nature of registration proceedings; jurisdiction of courts Section 3. Status of other pre-existing land registra...
Clara