SECTION 313. Separability Clause. – If any clause, sentence, paragraph or part of this Code shall be adjudged by any Court of competent jurisdiction to be invalid, such judgement shall not affect, impair or invalidate the remainder of said Code, but shall be confined in its operation to the clause, sentence, paragraph or part thereof directly involved in the controversy. (Re-sectioned by RA 11534)
Revenue Memorandum Circular No. 046 – 2026
Revenue Memorandum Circular No. 042-2026
Revenue Memorandum Circular No. 038 – 2026
Revenue Memorandum Circular No. 037-2026
Revenue Memorandum Circular No. 036-2026
Revenue Memorandum Circular No. 035-2026
Revenue Regulations No. 003-2026
Live Webinar: BIR Examination: Their Procedures and Our Defenses
Live Webinar: Winning BIR Tax Assessments Series: Process, Remedies & Writing Effective Protest
Live Webinar: How to register business entities in the Philippines?
Live Webinar: Value Added Tax: In and Out
Live Webinar 1 & 2: BIR Tax Compliance for VAT Entity
Live Webinar: PEZA Registered Entities: Taxation and Basic Reports
Live Webinar: Input VAT Refund
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