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  1. Section 3. The salary of the Chairman and the Commissioners shall be fixed by law and shall not be decreased during their tenure. Section 4. The Constitutional Commissions shall appoint their officials and employees in accordance with law. Section 5. The Commission shall enjoy fiscal autonomy.

  2. Section 3. Section 21 of the National Internal Revenue Code of 1997, as amended, is hereby amended to read as follows: "Section 21. Sources of Revenue and Classification of Taxpayers. - (a) The following taxes, fees and charges are deemed to be national internal revenue taxes: (1) Income tax; (2) Estate and donor's taxes; (3) Value-added tax;

  3. the amendments to individual income taxation, taxation on certain passive income for individual and corporate taxpayers, estate and donor’s taxes, base expansion for VAT, excise taxes, documentary stamp taxes, and other

  4. ChanRobles Virtual Law Library. Search by Sections the full text of the National Internal Revenue Code of 1997 [Republic Act No. 8424, The Tax Reform Act of 1997] which took effect on January 01, 1998. Published on the World Wide Web by The Law Firm of Chan Robles & Associates - Philippines.

  5. The policy of taxation in the Philippines is governed chiefly by the Constitution of the Philippines and three Republic Acts. Constitution: Article VI, Section 28 of the Constitution states that "the rule of taxation shall be uniform and equitable" and that "Congress shall evolve a progressive system of taxation". [1]

  6. Access the full text of Article X of the 1987 Constitution of the Philippines, outlining the local government structure and powers.

  7. 19 wrz 2023 · Article 8 Section 3 Philippine Constitution The Judiciary shall enjoy fiscal autonomy. Appropriations for the Judiciary may not be reduced by the legislature below the amount appropriated for the previous year and, after approval, shall be automatically and regularly released.