1987 Constitution of the Republic of the Philippines
Article I – National Territory
The national territory comprises the Philippine Archipelago, with all the islands and waters embraced therein, and all other territories over which the Philippines has sovereignty or jurisdiction, consisting of its terrestrial, fluvial, and aerial domains, including its territorial sea, the seabed, the subsoil, the insular shelves, and other submarine areas. The waters around, between, and connecting the islands of the archipelago, regardless of their breadth and dimension, form part of the internal waters of the Philippines.
Revenue Memorandum Circular No. 046 – 2026
Revenue Memorandum Circular No. 042-2026
Revenue Memorandum Circular No. 038 – 2026
Revenue Memorandum Circular No. 037-2026
Revenue Memorandum Circular No. 036-2026
Revenue Memorandum Circular No. 035-2026
Revenue Regulations No. 003-2026
Live Webinar: BIR Examination: Their Procedures and Our Defenses
Live Webinar: Winning BIR Tax Assessments Series: Process, Remedies & Writing Effective Protest
Live Webinar: How to register business entities in the Philippines?
Live Webinar: Value Added Tax: In and Out
Live Webinar 1 & 2: BIR Tax Compliance for VAT Entity
Live Webinar: PEZA Registered Entities: Taxation and Basic Reports
Live Webinar: Input VAT Refund
Δ
Phone : (02) 5310-2239
Mobile : Smart: 0939-916-2952 Globe: 0967-497-4989
Email : info@taxacctgcenter.ph
© Tax and Accounting Center 2026. All Rights Reserved