National Internal Revenue Code of 1997
National Internal Revenue Code of 1997 (Updated and annotated by Punongbayan & Araullo)
In keeping with our commitment to be of service both to our clients and the general public, P&A published this book, the “Philippines’ National Internal Revenue Code of 1997” (NIRC) as consolidated, updated and annotated by a team of our tax experts.
The NIRC is the basic law on taxation in the Philippines. Since it was reformed and recodified as the Tax Reform Act of 1997, it has been amended at least nine times. This updated version incorporates all nine amendatory laws and cites the relevant implementing regulations for your further reference.
The book also annexes the updated and consolidated versions of two major revenue regulations (RR) most frequently encountered by taxpayers in their day to day transactions:
RR 2-98 - the consolidated withholding tax regulations
RR 16-05 - the consolidated VAT regulations.
Complying with tax rules is complex. With this book as handy reference, we hope we can help you make this task less stressful.
For information on how to order copies of the book, please contact:
Fat Torrejos - 886-5511 ext. 501
Marge Antonio - 886-5511 ext. 519