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 Memorandum Circular No. 046 – 2026
Revenue Memorandum Circular No. 042-2026
Revenue Memorandum Circular No. 038 – 2026
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Revenue Memorandum Circular No. 036-2026
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