•  Introduction to the Philippine Tax System

The National Internal Revenue Code (NIRC) that took effect on January 1, 1998 serves as the governing law of the Philippine Taxation. It is administered through the Bureau of Internal Revenue (BIR) with its Commissioner having the exclusive and original jurisdiction to interpret the provisions of the code and other tax laws, with the powers to decide disputed assessments, grant refunds of taxes, fees and other charges and penalties, modify payment of any internal revenue tax and abate or cancel a tax liability.

In the event that a taxpayer is unsatisfied with the decision, ruling and/or findings of the  BIR Commissioner, he/she can appeal the same directly to the Court of Tax Appeals.

  • Primary Types of Taxation
    • Tax on Individuals
    • Tax on Corporations
    • Passive Income
      • Interest on Deposits
      • Royalties
      • Prizes & Other Winnings
      • Dividends
      • Capital Gains
  •  Tax Incentives