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National Internal Revenue Code of 1997 (Tax Code).

Pays/Territoire
Philippines
Type du document
Législation
Date
1997 (2021)
Source
FAO, FAOLEX
Sujet
Général
Mot clé
Procédures judiciaires/procédures administratives Infractions/sanctions Mise en application Monitorage Subvention/incitation Taxe/impôt Mesures fiscales et de marché Droits/redevances relatives à l'environnement
Aire géographique
Asie, Asie et Pacifique, East Asian Seas, Pacifique Nord, Asie du Sud-Est
Entry into force notes
This Act shall take effect fifteen (15) days after its complete publication in the Official Gazette or in a newspaper of general circulation.
Résumé

The Tax Code of Philippines contains 311 Sections and refer to different aspects of tax including income tax, estate and donor's taxes, value-added tax, excise taxes on certain goods, documentary stamp tax, remedies, compliance requirements, statutory offences and penalties, allotment of internal revenue, oversight committee and tax incentives. The Bureau of Internal Revenue shall be under the supervision and control of the Department of Finance and its powers and duties shall comprehend the assessment and collection of all national internal revenue taxes, fees, and charges, and the enforcement of all forfeitures, penalties, and fines connected therewith. Section 109 of the Code refers to exemption of the value-added tax on transactions relating to sale or importation of fertilizers, seeds, seedlings and fingerlings, fish, prawn, livestock and poultry feeds. Section 288 of the Code refers to setting a side part of the revenue from the increased in the documentary stamp taxes for environmental conservation to fully implement a comprehensive national reforestation program. In Section 300 reference is made to adoption of adequate environmental protection systems and sustainability strategies.

Texte intégral
Anglais