PORTFOLIO

Business Operations in the Philippines (Portfolio 978)

Tax Management Portfolio, Business Operations in the Philippines, contains general information designed to enable U.S. and other foreign investors to evaluate the legal and tax factors relevant to conducting business operations in the Philippines.

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DESCRIPTION

Chapter I provides an overview of the Philippines, its economy and its government. Chapter II of the Portfolio contains a detailed analysis of the incentives available for and the regulations governing investment in the Philippines. Chapter III discusses the various forms through which U.S. and other foreign businesses may conduct their operations in the Philippines. Chapters IV-XIV discuss the various Philippine taxes, including the relevant parts of the Philippines-United States tax treaty, and their application to foreign businesses and alien individuals. Chapter XV discusses the legal remedies available to taxpayers in relation to deficiency tax assessments and claims for the refund of taxes erroneously paid or illegally collected.


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AUTHORS

Business Operations in the Philippines was authored by the following experts.
RICARDO J. ROMULO
Ricardo J. Romulo, B.S., cum laude, Georgetown University (1955); J.D., Harvard Law School (1958); Senior Partner, specializing in foreign investments and taxation, Romulo, Mabanta, Buenaventura, Sayoc & de los Angeles; Trustee, Makati Business Club and Member, Philippines-United States Business Council; Member, 1986 Constitutional Commission, which drafted the present Constitution of the Philippines; former President, Philippine Bar Association. Honorary Consul General to Denmark (2002-2010), decorated by Pope John Paul (1997) and Queen Margarethe of Denmark (2010).

PRISCILLA B. VALER
Priscilla B. Valer, B.S., cum laude, University of Sto. Tomas (1985); J.D., second honors, Ateneo de Manila University (1992); Partner, specializing in taxation, Romulo, Mabanta, Buenaventura, Sayoc & de los Angeles and Director, Tax Management Association of the Philippines.

JAYSON L. FERNANDEZ
Jayson L. Fernandez, A.B. (1991) and J.D. (1995), second honors, Ateneo de Manila University; Partner, specializing in taxation, Romulo, Mabanta, Buenaventura, Sayoc & de los Angeles and member, Tax Management Association of the Philippines.

TABLE OF CONTENTS

Detailed Analysis

I. The Philippines - The Country, its People, Economy and Government

A. Overview

B. Economic Outlook

C. Government

II. Operating a Business in the Philippines

A. Foreign Investment Regulations in General

1. Opportunities

2. Incentives

a. Investments Registered with the Board of Investments

b. Qualified Investors

c. Pioneer and Non-Pioneer Enterprise

(1) Pioneer Enterprise

(2) Non-Pioneer Enterprise

d. Nonfiscal Incentives

e. Fiscal Incentives for Board of Investments-Registered Enterprises

f. Incentives for Board of Investments-Registered Enterprises in Less-Developed Areas

g. Incentives for Tourism Enterprises

(1) Definitions

(2) Investor Incentives

(3) Incentives for Tourism Enterprises

B. Special Incentives for Companies Locating in Special Economic Zones

1. Philippine Economic Zone Authority

a. Creation

b. Incentives for Special Economic Zone and Information Technology Locators

2. Subic Bay Freeport Zone and the Clark Special Economic Zone

a. Qualified Enterprises Within the Zones

(1) Subic Bay Freeport and Special Economic Zone Enterprise

(2) Clark Special Economic Zone Enterprise

(3) Residents of Clark Special Economic Zone and Subic Bay Freeport and Special Economic Zone

b. Incentives to Clark Special Economic Zone Enterprises, Subic Bay Freeport and Special Economic Zone Enterprises, Subic Bay Freeport/Clark Special Economic Zone Residents

c. Incentives under the Oil Exploration and Development Act

(1) Service Contractors

(2) Subcontractors of Service Contractors Engaged in Petroleum Operations

d. Incentives under the Exploration and Development of Geothermal Resources Act

e. Incentives under the Philippine Mining Act of 1995

f. Incentives Granted under the Coal Development Act

g. Incentives for Foreign Banks Operating Offshore Banking Units

h. Incentives under the Special Purpose Vehicle Act of 2002

(1) Incentives and Exemption Privileges

(2) Additional Tax Exemptions and Fee Privileges

(3) Privileges of Participating Financial Institutions

i. Special Incentives for Multinational Companies Establishing Regional or Area Headquarters in the Philippines

j. Special Incentives for Regional Operating Headquarters

k. Special Incentives for Multinational Companies Establishing Regional Warehouses to Supply Spare Parts or Manufactured Components and Raw Materials to the Asia-Pacific Region and Other Foreign Markets

3. Restrictions

a. Natural Resources

b. Public Utilities

c. Other Economic Areas

(1) Retail Trade Business

(2) Banking

(3) Investment Houses

(4) Finance Companies

4. Sanctions

a. Foreign Corporations Doing Business Without a License

b. Violations of the Provisions of the Foreign Investments Act of 1991 and of the Terms and Conditions of Registration or of the Rules and Regulations

c. Violations of Any Provision of Book I of Executive Order No. 226 or of the Terms and Conditions of Registration, or of the Rules and Regulations

C. Currency and Exchange Controls

D. Trade and Commerce Regulation

1. Imports and Exports

a. General

b. Licenses and Quotas

c. Customs Duties and Other Taxes

d. Documentation

2. General Regulation of Business

a. Monopolies and Combinations in Restraint of Trade

(1) Philippine Constitution

(2) Revised Penal Code

(a) Enforcement

(b) Damages

(c) Injunctive Relief

(3) Jurisprudence

b. Anti-trust Legislation

(1) The Price Act

(2) The Intellectual Property Code of the Philippines

(3) Corporation Code of the Philippines

c. Mergers and Consolidation

d. Price Controls

e. Securities Regulation

(1) Sale of Securities

(2) Registration Requirements

(3) Civil Liability for Damages

(a) False Registration Statement

(b) Statute of Limitations

(4) Tender Offers

(5) Independent Directors

(6) Protection of Investors in Trading of Securities

(7) Disciplinary Powers of Securities and Exchange Commission

(8) Sanctions

(a) Administrative Sanctions

(b) Penal Sanctions

f. Money Laundering

(1) Covered Institutions

(2) Covered Transactions

(3) Obligations under the Anti-Money Laundering Act

(4) Customer Acceptance Policies

(5) Anonymous, Fictitious, or Numbered Accounts

(6) Penalties

3. Licensing and Franchising in the Philippines

a. Patents

(1) Patentability

(2) Rights Conferred

(3) Compulsory Licensing of Patents

(a) Grounds

(b) Interdependence of Patents

(c) Semi-Conductor Technology

(d) Requirement

(e) Period for Filing

(f) Terms and Conditions of Compulsory License

(4) Voluntary Licensing

(a) Prohibited Provisions

(b) Mandatory Provisions

(c) Exceptions

(d) Registration

b. Trademarks and Tradenames

(1) Registration of Marks

(2) Rights Conferred by Registration

(3) Assignment and Transfer of Application and Registration

(4) Trade Names or Business Names

c. Copyright

(1) Ownership of Copyright

(2) Copyright/Economic Rights Granted

(3) Limitations on Copyright

(4) Moral Rights

(5) Reprinting of Textbooks

E. Immigration Regulation

1. Temporary Visitor Without Visa

2. Temporary Visitor with Visa

3. Treaty Trader/Treaty Investor Visa

4. Prearranged Employee Visa

5. Special Nonimmigrant Visa under Section 47(a)(2) of the Philippine Immigration Act of 1940, as Amended

6. Special Nonimmigrant Visa for Employees of Regional or Area Headquarters of Multinational Companies

7. Special Nonimmigrant Visa for Employees of Export Processing Zone Enterprises

8. Special Nonimmigrant Visa for Alien Employees of Offshore Banking Units

9. Special Investor's Resident Visa

10. Special Investor's Resident Visa Under Section 1 of Executive Order No. 63

11. Special Resident Retiree's Visa

12. Quota Immigrant

13. Nonquota Immigrant Visa by Reason of Marriage to a Filipino

14. Nonquota Immigrant Visa for a Returning Former Philippine Citizen

15. Nonquota Immigrant Visa for a Returning Resident

16. Temporary Resident Visa Holder

F. Labor Relations

1. Hours of Work, Overtime, Holiday, Rest Day Compensation

2. Minimum Wage Rates

3. Right to Self-Organization

4. Collective Bargaining

5. Security of Tenure

6. Strikes and Lockouts

7. Retirement

8. Employment of Nonresident Aliens

G. Financing Businesses in the Philippines

1. Equity Financing

2. Debt Financing

III. Forms of Doing Business in the Philippines

Introductory Material

A. Sole Proprietorships

1. Purpose

2. Registration

3. Liability and Administration

B. Stock Corporation

1. Introduction

2. General Principles

3. Formation

a. Purpose Clause

b. Corporate Name

c. Incorporators

d. Articles of Incorporation

e. Capital Stock

(1) Par and No Par Shares

(2) Preferred Shares

(3) Nonvoting Shares

(4) Founders’ Shares

(5) Redeemable Shares

f. Incorporation Procedure

g. Costs of Incorporation

h. Corporate Term

4. Operation

a. Amendment of Articles

b. Increase and Reduction of Capital Stock

c. Acquisition of Own Stock

d. Corporate Officers

(1) Board of Directors

(a) Liability of Directors

(b) Acts of Disloyalty

(2) Corporate Officers

(3) Common Provisions Relating to the Liability of Directors and Officers

(4) Dealings of Directors and Officers of the Corporation

e. Shareholders' Meetings

(1) Regular Meetings

(2) Special Meetings

(3) Place of Meetings

(4) Quorum

f. Directors' Meetings

(1) Regular Meetings

(2) Special Meetings

(3) Place of Meetings

(4) Quorum

g. Books and Records

h. Financial Statements

i. Manual of Corporate Governance

j. Dividends and Other Distributions of Profits

5. Statutory Merger

6. Dissolution

a. Voluntary Dissolution

b. Involuntary Dissolution

7. Liquidation

C. Partnership

1. Introduction

2. General Principles

a. Separate Juridical Personality

b. Elements

c. Parties

3. Formation

a. General Partnership

(1) Formalities

(2) Firm Name

b. Limited Partnership

(1) Formalities

(a) Requirements

(b) Effect of False Statements

(c) Contributions

(d) Amendments

(2) Firm Name

4. Management

a. General Partnership

(1) Obligations of Partners Among Themselves

(2) Obligations of Partners with Respect to Third Parties

(a) General Transactions

(b) Real Property

(c) Liability for Torts

b. Limited Partnership

5. Dissolution and Winding Up

a. General Partnership

(1) Nature

(2) Grounds

(3) Effect on Authority of Partners

(4) Effects on Liabilities of Partners

(5) Authority to Wind Up

(6) Rights of Partners

(7) Settlement of Accounts

(8) Rights of Creditors in the Case of Continuation of the Business

(9) Rights of Withdrawing Partner in the Case of Continuation of the Business

b. Limited Partnership

(1) Grounds for Dissolution

(2) Settlement of Accounts

(3) Formalities

D. Branch or Representative Office of a Foreign Corporation

1. Registration

2. Liability

3. Books and Records

E. Other Business Entities

1. Joint Ventures

2. Regional or Area Headquarters

a. Registration

b. Liability

c. Reporting Requirements

3. Regional Operating Headquarters

a. Registration

b. Liability

c. Reporting Requirements

F. Other Registration Requirements

1. Registration of Business Name

2. Permit To Operate

3. Registration with the Bureau of Internal Revenue

IV. Principal Taxes

Introductory Material

A. Income Tax

B. Estate and Donor's Taxes

1. Estate Tax

a. Person Liable

b. Territorial Scope of Estate Tax

c. Taxable Base

(1) Gross Estate

(2) Exempt Transfers

(3) Deductions

(4) Tax Credit

d. Estate Tax Rates

2. Gift Tax

a. Person Liable

b. Territorial Scope of Gift Tax

c. Taxable Base of Gift Tax

(1) Taxable Property

(2) Exempt Transfers

(3) Tax Credit

d. Gift Tax Rates

C. Value-Added Tax

1. Concept of Value-Added Tax

2. Persons Subject to Value-Added Tax

3. Transactions Not Subject to Value-Added Tax

4. Transactions Subject to 0% Value-Added Tax

5. Payment of Value-Added Tax

D. Other Internal Revenue Taxes

1. Excise Taxes

2. Percentage Taxes

3. Stock Transaction Tax

4. Documentary Stamp Tax

a. Rates of Documentary Stamp Tax

b. Documents Not Subject to Stamp Tax

E. Inland Withholding Taxes

1. Payroll Taxes

a. Withholding Tax on Wages

(1) Persons Liable

(2) Taxable Base

b. Fringe Benefits Tax

(1) Person Liable

(2) Tax Rate

(3) Inclusions and Exclusions

(a) Taxable Fringe Benefits

(b) Exempt Fringe Benefits

2. Creditable Expanded Withholding Tax

a. Persons Liable

b. Income Payments Subject to Creditable Withholding Tax and Applicable Rates

3. Final Income Tax

F. Local Taxes

1. In General

2. Fundamental Principles of Local Taxation

3. Limitations

4. Local Tax Rates

5. Real Property Tax

a. In General

b. Fundamental Principles

c. Accrual and Payment

V. Taxation of Domestic Corporations

A. What Is a Domestic Corporation?

1. Corporation

2. Domestic Corporation

B. Corporate Income Tax

1. Taxation of Worldwide Income

a. Normal Corporate Income Tax

b. Minimum Corporate Income Tax

c. Special Tax Rates on Certain Income

d. Tax on Improperly Accumulated Earnings

2. Accounting

a. In General

b. Accounting Period

c. Accounting Methods

(1) Accounting for Long-term Contracts

(2) Installment Sales

(a) Personal Property

(b) Real Property; Casual Sales of Personal Property

d. Inventories

e. Reserves

f. Net Worth-Expenditure Method

3. Calculation of Gross Income

a. In General

b. Capital Gains

(1) Definition of "Capital Assets"

(2) Sale of a Business

(3) Distribution in Liquidation

(4) Exceptions

(a) Mergers

(b) Definition of "Merger" or "Consolidation"

(c) Transfer of Assets to a Corporation

(d) Basis of Property

c. Dividend Income

(1) Cash or Property Dividends

(2) Stock Dividends

(3) Sources of Distribution

d. Income from Foreign Sources

e. Other Inclusions in Gross Income

(1) Sale of Patents or Copyrights

(2) Sale of Goodwill

(3) Condemnation of Property

(4) Cancellation of Indebtedness

(5) Acquisition or Disposition by a Corporation of Its Own Stock

(6) Retirement by the Corporation of Corporate Bonds

(7) Contribution by Shareholders

f. Exclusions from Gross Income

4. Business Expenses

a. In General

b. Organizational Expenses

c. Traveling Expenses

d. Expenses for Entertainment, Amusement and Recreation

(1) Requisites for Deductibility

(2) Ceiling on Entertainment, Amusement and Recreation Expenses

e. Bribes, Kickbacks and Other Similar Payments

f. Interest

(1) Requisites for Deductibility

(2) Nondeductible Interest

g. Royalties

h. Taxes

(1) Meaning of "Taxes"

(2) By Whom Deductible

(3) Fee or Tax

(4) Foreign Taxes

i. Depreciation and Amortization

(1) Depreciable Property

(2) Capital Sum Recoverable

(3) Methods of Depreciation

(a) Patents and Copyrights

(b) Drawings and Models

(4) Determination of Useful Life

(5) Obsolescence

j. Depletion Allowance

(1) Computation

(2) Accelerated Deduction

k. Charitable Contributions

(1) General

(2) Contributions or Gifts to Favored Donees

(3) Amount Deductible

l. Capital Losses

m. Casualty Losses

(1) When Deductible

(2) Amount Deductible

n. Reserve Accounts

o. Bad Debts

(1) Proof of Uncollectability

(2) Necessity for Legal Action

p. Rents

q. Salaries and Wages

(1) Bonuses

(2) Pensions and Disability Payments

r. Research and Development Expenses

s. Payments to Pension Trusts

t. Other Requirements for Deductibility of Income Payments

u. Optional Standard Deduction

5. Capital Expenditures

6. Loss Carryovers and Carrybacks

7. Filing of Return and Payment of Tax

a. Who Must File

b. When to File

c. Where to File

d. When to Pay

e. Penalties

(1) Quarterly Return

(2) Final Return

8. Consolidated Returns

9. Reorganizations

a. Mergers, Spin-offs, Etc.

b. Liquidation

10. Advance Rulings

a. Types of Rulings

b. Authority to Issue Rulings

(1) Exclusive and Original Jurisdiction

(2) Delegated Authority

(a) Rulings Issued by the Assistant Commissioner, Legal Service

(b) Rulings Issued by the Regional Director

c. Nonretroactivity of Rulings

VI. Taxation of Foreign Corporations

A. What Is a Foreign Corporation?

1. Resident Foreign Corporation

a. Definition

b. Method of Taxation

c. Tax Rates

(1) Normal Corporate Income Tax Rate

(2) Minimum Corporate Income Tax

(3) Tax on Branch Profits Remittances

2. Nonresident Foreign Corporations

a. Definition

b. Tax Rates

(1) In General

(2) Interest

(3) Dividends

(4) Film Rentals

(5) Other Rentals

c. Method of Taxation

B. Determination of Taxable Income

1. General Rule

2. Source Rules

3. Income from Sources Within the Philippines

4. Income from Sources Without the Philippines

5. Income from Sources Partly Within and Partly Outside the Philippines

a. Where an Independent Factory Price Exists

b. Where No Independent Factory Price Exists

c. Special Cases

6. Rule on Deductions

VII. Taxation of a Branch

Introductory Material

A. Determination of Taxable Income

B. Method of Taxation

C. Subsidiary v. Branch

VIII. Taxation of Partnerships

IX. Taxation of Other Business Entities

A. Representative Office

1. Nature and Permissible Activities

2. Income Tax

3. Permanent Establishment Issues

4. Value-Added Tax

5. Withholding Tax

B. Regional or Area Headquarters

1. Income Tax

2. Branch Profits Remittance Tax

3. Withholding Tax

4. Value-Added Tax

5. Local Tax

6. Importation of Training Materials

C. Regional Operating Headquarters

1. Income Tax

2. Branch Profits Remittance Tax

3. Withholding Tax

4. Value-Added Tax

5. Local Tax

6. Importation of Training Materials

X. Taxation of Individuals - Residents

A. Global Net System

B. Taxation of Resident Citizens and Resident Foreigners

1. Resident Citizens

2. Resident Foreigners

a. Manner of Taxation

b. Residence

3. Allowances

4. Premium Payments

5. Tax Rates

a. In General

b. Citizens Employed by Regional or Area Headquarters, Regional Operating Headquarters, Offshore Banking Units or Foreign Petroleum Service Contractors and Sub-contractors

c. Foreigners Employed by Regional or Area Headquarters, Regional Operating Headquarters or Offshore Banking Units

d. Foreigners Employed by Foreign Service Contractors

6. Payment of Tax

7. Fringe Benefits

8. Exclusions from Gross Income

9. Deductions

a. Itemized Deductions

b. Optional Standard Deduction

10. Passive Income

XI. Taxation of Individuals - Nonresidents

A. Nonresident Citizens

B. Nonresident Foreigners

1. Nonresident Foreigners Engaged in Trade or Business in the Philippines

2. Nonresident Foreigners Not Engaged in Trade or Business in the Philippines

XII. Intercompany Pricing

A. Adjustment of Intercompany Prices - Scope of the Provision

B. Determination of Arm's-Length Price

1. The Comparable Uncontrolled Price Method

2. The Resale Price Method

3. The Cost Plus Method

4. The Profit Split Method

XIII. Multinational Corporations

XIV. Avoidance of Double Taxation

A. Foreign Tax Credit

1. In General

2. Conditions

3. Illustrations

4. Foreign Tax Deduction

B. Tax Treaties

1. General

2. Procedure for Claiming Tax Treaty Relief and Treaty Interpretation

3. Taxation of Business Income

4. Planning to Minimize Taxation of Business Income under Philippines' Tax Treaties

5. Taxation of Investment Income

a. Taxation under the Tax Code

b. Taxation under the Tax Treaties

c. Dividends

d. Interest

e. Royalties

f. Capital Gains

C. 1976 Philippines-United States Tax Treaty

1. Taxation of Business Income

a. Permanent Establishment

b. Business Profits

2. Taxation of Investment Income

a. Income from Real Property

b. Dividends

c. Interest

d. Royalties

e. Capital Gains

XV. Taxpayer's Remedies

A. Right of the Government to Collect and Assess

1. Collection

2. Suspension of the Statute of Limitations

3. Statute of Limitations for Criminal Action

B. Judicial Remedies of the Taxpayer

1. In the Case of Assessment

2. Claim for a Tax Refund or Tax Credit

a. Statute of Limitations

b. Procedure

c. Appeal to the Court of Tax Appeals En Banc and the Supreme Court


WORKING PAPERS

Working Papers

Table of Worksheets

Worksheet 1 Articles of Incorporation

Worksheet 2 Application to Do Business Under the Foreign Investments Act of 1991 (RA 7042) for new corporations with more than 40% foreign equity - SEC Form No. F-100

Worksheet 3 Application of an Existing Corporation to Increase its Foreign Equity Under the Foreign Investments Act of 1991 (RA 7042) - SEC Form No. F-102

Worksheet 4 Application of a Foreign Corporation to Establish a Branch Office in the Philippines - SEC Form No. F-103

Worksheet 5 Application of a Foreign Corporation to Establish a Representative Office in the Philippines - SEC Form No. F-104

Worksheet 6 Application to Do Business Under the Foreign Investments Act of 1991 (RA 7042) for new partnership with more than 40% foreign equity - SEC Form No. F-105

Worksheet 7 Application of an Existing Partnership to Do Business Under the Foreign Investments Act of 1991 (RA 7042) for registered partnership increasing its foreign equity to more than 40% foreign equity - SEC Form No. F-106

Worksheet 8 Application of a Non-Stock Foreign Corporation to Establish a Brance Office in the Philippines - SEC Form No. F-108

Worksheet 9 Model Manual on Corporate Governance

Worksheet 10 Application for Registration for Corporations and Partnerships BIR Form No. 1903

Worksheet 11 Application of Registration for One-Time Taxpayer BIR Form No. 1904

Worksheet 12 Annual Income Tax Return for Corporations and Partnerships BIR Form 1702

Worksheet 13 Account Information Form for Corporations and Partnerships BIR Form 1702AIF

Worksheet 14 Quarterly Income Tax Return for Corporations and Partnerships BIR Form 1702Q

Worksheet 15 Certificate of Creditable Tax Withheld at Source BIR Form 2307

Worksheet 16 Annual Information Return of Creditable Income Taxes Withheld (Expanded)/Income Payments Exempt from Withholding Tax - BIR Form 1604-E

Worksheet 17 Annual Information Return of Income Taxes Withheld on Compensation and Final Withholding Taxes - BIR Form 1604-CF

Worksheet 18 Monthly Remittance Return of Income Taxes Withheld on Compensation - BIR Form 1601-C

Worksheet 19 Monthly Remittance Return of Creditable Income Taxes Withheld (Creditable) BIR Form 1601-E

Worksheet 20 Payment Form - BIR Form 0605

Worksheet 21 Quarterly Value-Added Tax Return - BIR Form 2550Q

Worksheet 22 Monthly Value-Added Tax Declaration - BIR Form 2550M

Worksheet 23 Documentary Stamp Tax Return - BIR Form 2000

Worksheet 24 Capital Gains Tax Return for Onerous Transfer of Shares of Stock Not Traded Through the Local Stock Exchange - BIR Form 1707

Worksheet 25 Application for Relief from Double Taxation (Gains from Sales or Transfer of Shares of Stock in a Philippine Corporation) - BIR Form 1928

Worksheet 26 Application for Relief from Double Taxation - BIR Form 0901

Worksheet 27 Application for Registration of Inward Foreign Direct Investments Certificate of Inward Remittance of Foreign Exchange

Worksheet 28 Consolidated Rules and Regulations Governing Non-Trade Foreign Exchange Transactions (Excerpts)

Worksheet 29 1976 Philippines–United States Income Tax Treaty

Worksheet 30 Senate Foreign Relations Committee Report on the 1976 Philippines - United States Income Tax Treaty

Worksheet 31 Ratification of the 1976 Philippines - United States Income Tax Treaty

Worksheet 32 List of Comprehensive Double Taxation Agreements and Related Protocols Signed by the Philippines as of March 1, 2008

Bibliography

OFFICIAL

Operating a Business in the Philippines

Laws:

Rules and Regulations:

Cases:

Supreme Court:

Court of Appeals:

Forms of Doing Business in the Philippines

Laws:

Rules and Regulations:

Cases:

Supreme Court

Court of Appeals:

Principal Taxes

Laws:

Regulations:

BIR Rulings and Circulars:

Cases:

Supreme Court:

Court of Appeals:

Taxation of Domestic Corporations

Laws:

Rules and Regulations:

BIR Rulings and Circulars:

Cases:

Supreme Court:

Court of Appeals:

Court of Tax Appeals:

Taxation of Foreign Corporations

Laws:

Rules and Regulations:

Cases:

Supreme Court:

Court of Tax Appeals:

Taxation of Partnerships

Cases:

Supreme Court:

Taxation of Individuals - Residents

Laws:

Taxation of Alien Individuals

Laws:

Regulations and Rulings:

Avoidance of Double Taxation

Cases:

Supreme Court:

Court of Tax Appeals:

Regulations and Rulings:

Taxpayer's Remedies

Cases:

Supreme Court:

Court of Tax Appeals: