TITLE III - ESTATE AND DONOR'S TAXES

 TITLE III

ESTATE AND DONOR'S TAXES

CHAPTER I - ESTATE TAX

SEC. 84. Rates of Estate Tax.

SEC. 85. Gross Estate. 

SEC. 86. Computation of Net Estate.

SEC. 87 Exemption of Certain Acquisitions and Transmissions

SEC. 88. Determination of the Value of the Estate.

SEC. 89. Notice of Death to be Filed

SEC. 90. Estate Tax Returns.

SEC. 91. Payment of Tax

SEC. 92. Discharge of Executor or Administrator from Personal Liability.

SEC. 93. Definition of Deficiency. 

SEC. 94. Payment before Delivery by Executor or Administrator. 

SEC. 95. Duties of Certain Officers and Debtors. 

SEC. 96. Restitution of Tax Upon Satisfaction of Outstanding Obligations.

SEC. 97. Payment of Tax Antecedent to the Transfer of Shares, Bonds or Rights. 

CHAPTER II - DONOR'S TAX

SEC. 98. Imposition of Tax.

SEC. 99. Rates of Tax Payable by Donor.

SEC. 100. Transfer for Less Than Adequate and Full Consideration. 

SEC. 101. Exemption of Certain Gifts.

SEC. 102. Valuation of Gifts Made in Property. 

SEC. 103. Filing of Return and Payment of Tax. 

SEC. 104. Definitions.

Source : http://www.bir.gov.ph/index.php/tax-code.html#title3

TITLE II - TAX ON INCOME

TITLE II

TAX ON INCOME
(As Last Amended by RA No. 10653) ^[5]

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CHAPTER I - DEFINITIONS

SEC. 22. Definitions.

CHAPTER II - GENERAL PRINCIPLES

SEC. 23. General Principles of Income Taxation in the Philippines.

CHAPTER III - TAX ON INDIVIDUALS

SEC. 24. Income Tax Rates. 

SEC. 25. Tax on Nonresident Alien Individual. 

SEC. 26. Tax Liability of Members of General Professional Partnerships.

CHAPTER IV - TAX ON CORPORATIONS

SEC. 27. Rates of Income tax on Domestic Corporations.

SEC. 28. Rates of Income Tax on Foreign Corporations. 

SEC. 29. Imposition of Improperly Accumulated Earnings Tax.

SEC. 30. Exemptions from Tax on Corporations. 

CHAPTER V - COMPUTATION OF TAXABLE INCOME

SEC. 31. Taxable Income Defined. 

CHAPTER VI - COMPUTATION OF GROSS INCOME

SEC. 32. Gross Income.

SEC. 33. Special Treatment of Fringe Benefit.

CHAPTER VII - ALLOWABLE DEDUCTIONS

SEC. 34. Deductions from Gross Income.

SEC. 35. Allowance of Personal Exemption for Individual Taxpayer. 

SEC. 36. Items not Deductible. 

SEC. 37.  Special Provisions Regarding Income and Deductions of Insurance Companies, Whether Domestic or Foreign.

SEC. 38.  Losses from Wash Sales of Stock or Securities. 

SEC. 39. Capital Gains and Losses. 

SEC. 40.  Determination of Amount and Recognition of Gain or Loss.

SEC. 41. Inventories. 

SEC. 42.  Income from Sources Within the Philippines. 

CHAPTER VIII - ACCOUNTING PERIODS AND METHODS OF ACCOUNTING

SEC. 43. General Rule. 

SEC. 44. Period in which Items of Gross Income Included.

SEC. 45. Period for which Deductions and Credits Taken.

SEC. 46. Change of Accounting Period.

SEC. 47. Final or Adjustment Returns for a Period of Less than Twelve (12) Months.

SEC. 48.  Accounting for Long-term Contracts. 

SEC. 49.  Installment Basis.

SEC. 50. Allocation of Income and Deductions.

CHAPTER IX - RETURNS AND PAYMENT OF TAX

SEC. 51. Individual Return.

SEC. 52. Corporation Returns. 

SEC. 53. Extension of Time to File Returns.

SEC. 54. Returns of Receivers, Trustees in Bankruptcy or Assignees.

SEC. 55. Returns of General Professional Partnerships. 

SEC. 56. Payment and Assessment of Income Tax for Individuals and Corporations.

SEC. 57. Withholding of Tax at Source. 

SEC. 58. Returns and Payment of Taxes Withheld at Source.

SEC. 59. Tax on Profits Collectible from Owner or Other Persons. 

CHAPTER X - ESTATES AND TRUSTS

SEC. 60. Imposition of Tax.

SEC. 61. Taxable Income.

SEC. 62.  Exemption Allowed to Estates and Trusts.

SEC. 63.  Revocable trusts.

SEC. 64. Income for Benefit of Grantor. 

SEC. 65. Fiduciary Returns. 

SEC. 66. Fiduciaries Indemnified Against Claims for Taxes Paid. 

CHAPTER XI - OTHER INCOME TAX REQUIREMENTS

SEC. 67. Collection of Foreign Payments.

SEC. 68. Information at Source as to Income Payments.

SEC. 69. Return of Information of Brokers. 

SEC. 70. Returns of Foreign Corporations.

SEC. 71. Disposition of Income Tax Returns, Publication of Lists of Taxpayers and Filers.

SEC. 72.  Suit to Recover Tax Based on False or Fraudulent Returns. 

SEC. 73.  Distribution of Dividends or Assets by Corporations. 

CHAPTER XII - QUARTERLY CORPORATE INCOME TAX ANNUAL DECLARATION 

AND QUARTERLY PAYMENTS  OF INCOME TAXES

SEC. 74. Declaration of Income Tax for Individuals. 

SEC. 75. - Declaration of Quarterly Corporate Income Tax. 

SEC. 76. - Final Adjustment Return.

SEC. 77.  Place and Time of Filing and Payment of Quarterly Corporate Income Tax.

CHAPTER XIII - WITHHOLDING ON WAGES

SEC. 78. Definitions.

SEC. 79. Income Tax Collected at Source. 

SEC. 80. Liability for Tax.

SEC. 81. Filing of Return and Payment of Taxes Withheld.

SEC. 82. Return and Payment in Case of Government Employees.

SEC. 83. Statements and Returns. 

Source : http://www.bir.gov.ph/index.php/tax-code.html

TITLE I ORGANIZATION AND FUNCTION OF THE BUREAU OF INTERNAL REVENUE

TITLE I

ORGANIZATION AND FUNCTION OF THE BUREAU OF INTERNAL REVENUE
(As Last Amended by RA No. 10653) ^[1]

SEC. 1. Title of the Code.

SEC. 2. Powers and Duties of the Bureau of Internal Revenue. 

SEC. 3. Chief Officials of the Bureau of Internal Revenue.

SEC. 4. Power of the Commissioner to Interpret Tax Laws and to Decide Tax Cases.

SEC. 5. Power of the Commissioner to Obtain Information, and to Summon, Examine, and Take Testimony of Persons

SEC. 6.  Power of the Commissioner to Make Assessments and Prescribe Additional Requirements for Tax Administration and Enforcement. 

SEC. 7.Authority of the Commissioner to Delegate Power. 

Section 8. Duty of the Commissioner to Ensure the Provision and Distribution of Forms, Receipts, Certificates, and Appliances, and the Acknowledgment of Payment of Taxes. 

SEC. 9. Internal Revenue Districts. 

SEC. 10. Revenue Regional Director. 

SEC. 11. Duties of Revenue District Officers and Other Internal Revenue Officers.

SEC. 12. Agents and Deputies for Collection of National Internal Revenue Taxes. 

SEC. 13. Authority of a Revenue Officer. 

SEC. 14.  Authority of Officers to Administer Oaths and Take Testimony. 

SEC. 15.  Authority of Internal Revenue Officers to Make Arrests and Seizures.

SEC. 16. Assignment of Internal Revenue Officers Involved in Excise Tax Functions to Establishments Where Articles subject to Excise Tax are Produced or Kept.

SEC. 17. Assignment of Internal Revenue Officers and Other Employees to Other Duties.

SEC. 18.  Reports of Violation of Laws.

SEC. 19.  Contents of Commissioner's Annual Report. 

SEC. 20. Submission of Report and Pertinent Information by the Commissioner. 

SEC. 21.  Sources of Revenue. 

Source : http://www.bir.gov.ph/index.php/tax-code.html