As amended by TRAIN, CREATE, CREATE MORE, EOPT, RPVARA, VAT on Digital Services, CMEPA, and the fiscal reforms on Metallic Mining
This compilation of the National Internal Revenue Code has been prepared by Isla Lipana & Co., the Philippine member firm of PwC, to reflect the changes introduced by most recent tax legislations as of 30 April 2026. It is intended for guidance only and as such should not be regarded as a substitute for professional advice. While every effort has been taken to ensure and verify theaccuracy of the information of this compilation, neither our firm nor any of our partners/staff shall beliable on any ground whatsoever to any party in respect of decisions or actions they may take upon reliance on this publication.
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