THE PHILIPPINE TAXATION ENCYCLOPEDIA

The widest-ranging collection of issuances of the Bureau of Internal Revenue (BIR), taxation-related statutes, executive and administrative issuances, court decisions (Supreme Court, Court of Appeals, and Court of Tax Appeals, with case history, if applicable), and other issuances, with a section-by-section analysis and annotation of the National Internal Revenue Code of 1997 and cross-referencing of its provisions with BIR issuances and court decisions, and a comparative matrix of the NIRC of 1997 and the NIRC of 1977

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