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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]
National law: National Internal Revenue Code—enacted as Republic Act No. 8424 or the Tax Reform Act of 1997[2] and subsequent laws amending it; the law was most recently amended by Republic Act No. 10963 or the Tax Reform for Acceleration and Inclusion Law;[3] and,
Local laws: major sources of revenue for the local government units (LGUs) are the taxes collected by virtue of Republic Act No. 7160 or the Local Government Code of 1991,[4] and those sourced from the proceeds collected by virtue of a local ordinance.
Taxes imposed at the national level are collected by the Bureau of Internal Revenue (BIR), while those imposed at the local level (i.e., provincial, city, municipal, barangay) are collected by a local treasurer's office.
^"The Constitution of the Republic of the Philippines". The Corpus Juris. Retrieved November 20, 2018.
^"Republic Act 8424—Tax Reform Act of 1997". The Corpus Juris. Retrieved November 20, 2018.
^"Republic Act 10963—Tax Reform for Acceleration and Inclusion Act of 2017". The Corpus Juris. Retrieved November 20, 2018.
^"Republic Act 7160—Local Government Code of 1991". The Corpus Juris. Retrieved November 20, 2018.
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