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 Regulations No. 003-2026
Revenue Memorandum Circular No. 031-2026
Revenue Memorandum Circular No. 030-2026
Revenue Regulations No. 002-2026
Revenue Memorandum Circular No. 020 – 2026
SEC Memorandum Circular No. 10 Series of 2026
Revenue Regulations No. 001-2026
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