This chapter examines the key elements of the Philippine tax regime, featuring an interview with Marivic C Espano, Chairperson and CEO, Punonbayan & Araullo.
In what ways can the tax system be prepared for the impending economic integration of ASEAN?
Taxes in the Philippines are imposed at the national and local levels. At the national level, taxes are levied and collected pursuant to the National Internal Revenue Code, the Tariff and Customs Code, and several special laws. There are four main types of national internal revenue taxes: income, indirect (value-added and percentage taxes), excise...
How can the tax code be modified to make the Philippines a more attractive investment location?
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