[E-01] BEFORE THE NIRC: WHERE DID PHILIPPINE TAX LAW BEGIN?  Tax Code Evolution Series No. 1 When we talk about Philippine tax law today, we usually start with the National...

[E-02] FROM ACT NO. 1189 TO ACT NO. 2339: HOW PHILIPPINE INTERNAL REVENUE LAW STARTED TO EVOLVE Tax Code Evolution Series No. 2 If you think Philippine tax law began...

[E-03] THE COMMONWEALTH TAX CODE: HOW CA 466 BECAME THE NATIONAL INTERNAL REVENUE CODE Tax Code Evolution Series No. 3 If Act No. 1189 was an important beginning and Act...

[E-04] FROM CA 466 TO PD 1158: WHY THE 1977 NIRC WAS ANOTHER MAJOR RECODIFICATION Tax Code Evolution Series No. 4 In the previous article, we saw how Commonwealth Act...

[E-05] FROM THE 1980s–1990s TAX REFORMS TO RA 8424: HOW THE MODERN NIRC EMERGED Tax Code Evolution Series No. 5 In the previous article, we saw how PD 1158 created...

[E-06] THE 1997 NIRC: HOW THE MODERN PHILIPPINE TAX CODE IS STRUCTURED Tax Code Evolution Series No. 6 We have now followed the evolution of Philippine internal revenue law from:...

[E-07] TRAIN: WHY RA 10963 CHANGED THE 1997 NIRC Tax Code Evolution Series No. 7 The 1997 NIRC was not replaced by TRAIN. It was amended by TRAIN—and that distinction...

[E-08] CREATE: HOW RA 11534 RESHAPED CORPORATE TAXATION AND TAX INCENTIVES Tax Code Evolution Series No. 8 CREATE did more than lower corporate income tax. It changed the architecture of...

[E-09] EOPT: WHY RA 11976 CHANGED HOW TAXPAYERS COMPLY Tax Code Evolution Series No. 9 The Ease of Paying Taxes Act did not simply make taxes “easier.” It changed the...

[E-10] DIGITAL SERVICES VAT: HOW RA 12023 BROUGHT DIGITAL SERVICES INTO THE PHILIPPINE VAT SYSTEM Tax Code Evolution Series No. 10 You may never see the foreign digital company that...

[E-11] CREATE MORE: WHY RA 12066 REWROTE PARTS OF THE CREATE FRAMEWORK Tax Code Evolution Series No. 11 CREATE was supposed to reform corporate taxation and tax incentives. CREATE MORE...

[E-12] CMEPA: HOW RA 12214 CHANGED THE TAXATION OF CAPITAL MARKETS AND FINANCIAL TRANSACTIONS Tax Code Evolution Series No. 12 Capital Markets Efficiency Promotion Act (CMEPA)Last reviewed: October 30, 2026...

[E-13] THE CURRENT NIRC: HOW TO READ THE NATIONAL INTERNAL REVENUE CODE AS AMENDED IN 2026 Tax Code Evolution Series No. 13 Why the 1997 Tax Code Cannot Be Read...

[E-14] HOW A PHILIPPINE TAX RULE IS BORN: FROM LEGISLATION TO IMPLEMENTATION Tax Code Evolution Series No. 14 Understanding the Roles of Congress, the President, the Department of Finance, the...

[E-15] HOW TO RESEARCH PHILIPPINE TAX LAW: FINDING THE ORIGINAL RULE, ITS AMENDMENTS, AND THE CURRENT LEGAL BASIS Tax Code Evolution Series No. 15 Why Finding the Latest BIR Issuance...

What Every Business Owner Should Know About BIR Compliance Tax & BIR BIR compliance is more than filing tax returns and paying taxes. It involves a continuing system of registration,...

What Your Books Should Tell You About Your Business Bookkeeping and Business Systems Your accounting records should do more than help you prepare tax returns. When properly maintained and reviewed,...

Why Good Documentation Matters in a Tax Audit and Investigation Tax Audit & Compliance Introduction: Your Records Should Tell the Story of Your Business Imagine receiving a BIR notice asking...