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Philippines National Internal Revenue Code...

Philippines National Internal Revenue Code of 1997 - Second edition

Two years ago, Punongbayan & Araullo (P&A) published Philippines National Internal Revenue Code (NIRC) of 1997, an updated and annotated edition of the Tax Code. Since then, Congress has passed Republic Act 9504, which introduced the income tax exemption of minimum wage earners, among others.

Because of these changes, P&A decided to publish this second edition of the NIRC. It incorporates the latest amendments to Revenue Regulations 2-98 (the withholding tax regulations), which resulted from the passing of RA 9504. The book also includes RR 3-98 (the fringe benefits tax regulations), and RR 16-05 (the consolidated VAT regulations).

To order copies of the book, please contact Josie Nitollano (, 886-5511 ext. 518).