Disclaimer
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
31 January 2020. 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 the accuracy of the information of this
compilation, neither our firm nor any of our partners/staff shall be liable
on any ground whatsoever to any party in respect of decisions or actions
they may take upon reliance on this publication.

Isla Lipana & Co., the Philippine member firm of the PwC network

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