This annotated version of the NIRC will serve as a comprehensive reference guide to current tax laws for taxpayers, tax practitioners and students. Includes all amendments that were introduced since the Tax Code was recodified. The book also annexes two major revenue regulations (RR) in their updated versions: RR 2-98 or the consolidated withholding tax regulations, which has been amended the most number of times; and RR 16-05, which details the consolidated VAT regulations.
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