1987 Constitution of the Republic of the Philippines
Article IV – Citizenship
Section 1. The following are citizens of the Philippines:
Section 2. Natural-born citizens are those who are citizens of the Philippines from birth without having to perform any act to acquire or perfect their Philippine citizenship. Those who elect Philippine citizenship in accordance with Section (3), Section 1 hereof shall be deemed natural-born citizens.
Section 3. Philippine citizenship may be lost or reacquired in the manner provided by law.
Section 4. Citizens of the Philippines who marry aliens shall retain their citizenship, unless by their act or omission, they are deemed, under the law, to have renounced it.
Section 5. Dual allegiance of citizens is inimical to the national interest and shall be dealt with by law.
Revenue Regulations No. 015-2025
Revenue Regulations No. 014-2025 – VAT on Digital Services
Revenue Memorandum Circular No. 34-2025
Revenue Memorandum Circular No. 32-2025
Revenue Regulations No. 13-2025
Republic Act No. 12079
2025 Filing of Annual Financial Statements and General Information Sheet
Live Webinar on Ph Payroll Computations and Taxation
Live Webinar: Input VAT Refund
Live Webinar: Winning BIR Tax Assessments Series: Process, Remedies & Writing Effective Protest
Onsite Training: PEZA Registered Entities: Taxation and Basic Reports
Live Webinar: Quarterly BIR Tax Updates- with CPD Units
Live Webinar: Returns and Reports Preparation under eBIR Forms and Online Submissions
Live Webinar: Basic Bookkeeping Refresher Course
Live Webinar: Withholding Taxes, Subjects & Applications
Live Webinar: Value Added Tax: In and Out
Live Webinar: SEC Dividend Declarations
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