RA 8424: Title II, Chapter V – Computation of Taxable Income

Title II – Income Taxation, CHAPTER V – Computation of Taxable Income

SEC. 31. Taxable Income Defined. – The term ‘taxable income‘ means the pertinent items of gross income specified in this Code, less deductions, if any, authorized for such types of income by this Code or other special laws. (As amended by RA No. 10963 (December 19, 2017)).

(Manual encoding credits: Jacky Margaret Adriano)

Updates

2025 Filing of Annual Financial Statements and General Information Sheet

Revenue Regulations No. 012-2025

Revenue Regulations No. 011-2025

Revenue Regulations No. 010-2025

Revenue Regulations No. 008-2025

Revenue Regulations No. 007-2025

Revenue Regulations No. 005-2025

Seminar Schedules

Apr 03 - Apr 04, 2025

Live Webinar: Withholding Taxes, Subjects & Applications

Apr 23 - Apr 24, 2025

Live Webinar 1 & 2: BIR Tax Compliance for VAT Entity

Apr 23 - Apr 24, 2025

Live Webinar on Ph Payroll Computations and Taxation

Apr 25, 2025

Live Webinar: Input VAT Refund

Apr 29 - Apr 30, 2025

Live Webinar: Value Added Tax: In and Out

May 02, 2025

Live Webinar: Returns and Reports Preparation under eBIR Forms and Online Submissions

May 06, 2025

Onsite Training: PEZA Registered Entities: Taxation and Basic Reports

May 09, 2025

Onsite Training: Basic Bookkeeping for Non-Accountants

May 13, 2025

Onsite Seminar: BIR Examination: Their Procedures and Our Defenses

May 14 - May 15, 2025

Live Webinar: Winning BIR Tax Assessments Series: Process, Remedies & Writing Effective Protest

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