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.
SEC MEMORANDUM CIRCULAR NO. 9 – 2026 Filing of Annual Financial Statements and General Information Sheet
Revenue Regulations No. 029-2025
Revenue Regulations No. 28-2025
Revenue Regulations No. 27-2025 Amends Section 8 of Revenue Regulations No. 25-2003 on the Tax Treatment of Subsequent Sale, Transfer of Exchange of Tax-Exempt Automobile by a Tax-Exempt Person/Entity to a Non-Exempt Person/Entity
Revenue Regulations No. 26-2025 Amending the Transitory Provision of Revenue Regulations No. 11-2025 Extending the Compliance Period for Electronic Invoice Issuance by Covered Taxpayers
Revenue Regulations No. 25-2025 Suspends the Implementation of the Requirement to Post a Bond under Section 160 of the National Internal Revenue Code of 1997, as Amended, for Importers and Manufacturers of Petroleum Products
Revenue Regulations No. 24 – 2025 – Further amending the pertinent provisions of Section 2.57.2.(I) under Revenue Regulations (RR) No. 2-98, as amended by RR No. 11-2018, RR No. 7-2019 and RR No. 31-2020, on the Imposition of Creditable Withholding Tax on Top Withholding Agents
Live Webinar 2025 ITR (1702 MX) Filing Reminders for PEZA-Registered Entities
Live Webinar: SEC Dividend Declarations
Live Webinar 1 & 2: BIR Tax Compliance for VAT Entity
Live Webinar: PEZA Registered Entities: Taxation and Basic Reports
Live Webinar: Basic Bookkeeping for Non-Accountants
Live Webinar: Winning BIR Tax Assessments Series: Process, Remedies & Writing Effective Protest
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