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THE NATIONAL INTERNAL REVENUE CODE OF THE PHILIPPINES

[Tax Reform Act of 1997], Republic Act No. 8424

CHAPTER V : COMPUTATION OF TAXABLE INCOME

SEC. 31. Taxable Income Defined. - The term taxable income means the pertinent items of gross income specified in this Code, less the deductions and/or personal and additional exemptions, if any, authorized for such types of income by this Code or other special laws.

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AN ACT AMENDING THE NATIONAL INTERNAL REVENUE CODE (1)
AND FOR OTHER PURPOSES (1)
ANNUAL DECLARATION AND QUARTERLY PAYMENTS OF INCOME TAXES (1)
AS AMENDED (1)
CHAPTER I : GENERAL PROVISIONS (1)
CHAPTER I : KEEPING OF BOOKS OF ACCOUNTS AND RECORDS (1)
CHAPTER I : REMEDIES IN GENERAL (1)
CHAPTER I : ADDITIONS TO TAX (1)
CHAPTER I : DEFINITIONS (1)
CHAPTER I : DISPOSITION AND ALLOTMENT OF NATIONAL INTERNAL REVENUE IN GENERAL (1)
CHAPTER I : ESTATE TAX (1)
CHAPTER I : IMPOSITION OF TAX (1)
CHAPTER II : CIVIL REMEDIES FOR COLLECTION OF TAXES (1)
CHAPTER II : SPECIAL DISPOSITION OF CERTAIN NATIONAL INTERNAL REVENUE TAXES (1)
CHAPTER II : ADMINISTRATIVE PROVISIONS (1)
CHAPTER II : COMPLIANCE REQUIREMENTS (1)
CHAPTER II : CRIMES (1)
CHAPTER II : DONOR'S TAX (1)
CHAPTER II : EXEMPTION OR CONDITIONAL TAX-FREE REMOVAL OF CERTAIN ARTICLES (1)
CHAPTER II : GENERAL PRINCIPLES (1)
CHAPTER III : EXCISE TAX ON ALCOHOL PRODUCTS (1)
CHAPTER III : PROTESTING AN ASSESSMENT (1)
CHAPTER III : PENALTIES IMPOSED ON PUBLIC OFFICERS (1)
CHAPTER III : RULES AND REGULATIONS (1)
CHAPTER III : TAX ON INDIVIDUALS (1)
CHAPTER IV : EXCISE TAX ON TOBACCO PRODUCTS (1)
CHAPTER IV : OTHER PENAL PROVISIONS (1)
CHAPTER IV : TAX ON CORPORATIONS (1)
CHAPTER IX : RETURNS AND PAYMENT OF TAX (1)
CHAPTER V : EXCISE TAX ON PETROLEUM PRODUCTS (1)
CHAPTER V : COMPUTATION OF TAXABLE INCOME (1)
CHAPTER VI : EXCISE TAX ON MISCELLANEOUS ARTICLES (1)
CHAPTER VII : EXCISE TAX ON MINERAL PRODUCTS (1)
CHAPTER VII : ALLOWABLE DEDUCTIONS (1)
CHAPTER VIII : ADMINISTRATIVE PROVISIONS REGULATING BUSINESS OR PERSONS DEALING IN ARTICLES SUBJECT TO EXCISE TAX (1)
CHAPTER VIII : ACCOUNTING PERIODS AND METHODS OF ACCOUNTING (1)
CHAPTER X : ESTATES AND TRUSTS (1)
CHAPTER XI : OTHER INCOME TAX REQUIREMENTS (1)
CHAPTER XII : QUARTERLY CORPORATE INCOME TAX (1)
CHAPTER XIII : WITHHOLDING ON WAGES (1)
ETC. (1)
OTHER OFFENSES AND FORFEITURES (1)
REFUND (1)
TITLE I : ORGANIZATION AND FUNCTION OF THE BUREAU OF INTERNAL REVENUE (1)
TITLE II : TAX ON INCOME (1)
TITLE III (1)
TITLE IV : VALUE-ADDED TAX (1)
TITLE IX : COMPLIANCE REQUIREMENTS (1)
TITLE V : OTHER PERCENTAGE TAXES (1)
TITLE VI : EXCISE TAXES ON CERTAIN GOODS (1)
TITLE VII : DOCUMENTARY STAMP TAX (1)
TITLE VIII : REMEDIES (1)
TITLE X : STATUTORY OFFENSES AND PENALTIES (1)
TITLE XI : ALLOTMENT OF INTERNAL REVENUE (1)
TITLE XII : OVERSIGHT COMMITTEE (1)
TITLE XIII : REPEALING PROVISIONS (1)
TITLE XIV : FINAL PROVISIONS (1)