The Constitution of the Philippines (Filipino: Saligang Batas ng Pilipinas), popularly known as the 1987

Constitution, is the constitution or the supreme law of the Republic of the Philippines. It was enacted in 1987, during
the administration of President Corazon C. Aquino.

[1]

Philippine constitutional law experts recognise three other previous constitutions as having effectively governed the
country the 1935 Commonwealth Constitution, the 1973 Constitution, and the 1986 Freedom Constitution.

[2][3]

Two

further constitutions were drafted and adopted during two short-lived war-time governments, by the revolutionary
forces during the Philippine Revolution with Emilio Aguinaldo as President and by the occupation forces during
the Japanese Occupation of the Philippines during World War II with Jos P. Laurel as President.

The Congress of the Philippines (Filipino: Kongreso ng Pilipinas) is the national legislature of the Republic of the
Philippines. It is a bicameral body consisting of theSenate (upper chamber), and the House of Representatives (lower
chamber) although commonly in the Philippines the term congress refers to the latter.
The Senate is composed of 24 senators

[2]

[1]

half of which are elected every three years. Each senator, therefore,

serves a total of six years. The senators are elected by the whole electorate and do not represent any geographical
district.
The House of Representatives is composed of a maximum of 250 congressmen. There are two types of
congressmen: the district and the sectoral representatives. The district congressmen represent a particular
geographical district of the country. All provinces in the country are composed of at least one congressional district.
Severalcities also have their own congressional districts, with some composed of two or more representatives.

[3]

The sectoral congressmen represent the minority sectors of the population. This enables these minority groups to be
represented in the Congress, when they would otherwise not be represented properly through district representation.
Also known as party-list representatives, sectoral congressmen represent labor unions, rights groups, and other
organizations.

[4]

The Constitution provides that the Congress shall convene for its regular session every year beginning on the 4th
Monday of July. A regular session can last until thirty days before the opening of its next regular session in the
succeeding year. The President may, however, call special sessions which are usually held between
regularlegislative sessions to handle emergencies or urgent matters.

[5]

Pres.

Benigno AQUINO III

Vice Pres.

Jejomar Cabaiatam BINAY

Executive Sec.

Paquito OCHOA, Jr.

Chief of Staff

Julia ABAD

Sec. of Agrarian Reform

Virgilio DE LOS REYES

Sec. of Agriculture

Proceso ALCALA

Sec. of the Budget & Management

Florencio ABAD

Sec. of Education, Culture, & Sports

Armin LUISTRO, Rev.

Sec. of Energy

Jose Rene D. ALMENDRAS

Sec. of Environment & Natural Resources

Ramon PAJE

Sec. of Finance

Cesar PURISIMA

Sec. of Foreign Affairs

Albert DEL ROSARIO

Sec. of Health

Enrique ONA, Dr.

Sec. of Interior & Local Govt.

Jesse ROBREDO

Sec. of Justice

Leila DE LIMA

Sec. of Labor & Employment

Rosalinda BALDOZ

Sec. of National Defense

Voltaire GAZMIN

Sec. of Public Works & Highways

Rogelio L. SINGSON

Sec. of Science & Technology

Mario MONTEJO

Sec. of Social Welfare & Development

Corazon SOLIMAN

Sec. of Socioeconomic Planning

Cayetano PADERANGA

Sec. of Tourism

Alberto LIM

Sec. of Trade & Industry

Gregory DOMINGO

Sec. of Transportation & Communications

Manuel ROXAS II

National Security Adviser

Cesar P. GARCIA, Jr.

Governor, Central Bank of the Philippines

Amando TETANGCO, Jr.

Ambassador to the US

Jose CUISIA, Jr.

Permanent Representative to the UN, New York Libran N. CABACTULAN

Local government in the Philippines is divided into four levels:

1. Autonomous regions
2. Provinces and cities independent from a province
3. Component cities and municipalities
4. Barangays

All divisions below the regional level are called "local government units (LGUs)."

According to the Constitution, the LGUs "shall enjoy local autonomy", and in which the president exercises "general
supervision". Congress enacted the Local Government Code of 1991 "which shall provide for a more responsive and
accountable local government structure instituted through a system of decentralization with effective mechanisms of
recall, initiative, and referendum, allocate among the different local government units their powers, responsibilities,
and resources, and provide for the qualifications, election, appointment and removal, term, salaries, powers and
functions and duties of local officials, and all other matters relating to the organization and operation of local units."

Secretary - Cesar V. Purisima

Undersecretary of International Finance Group - Roberto B. Tan
Undersecretary of Policy Development and Management Services Group - Gil S. Beltran
Undersecretary of Corporate Affairs Group - John Philip J. Sevilla
Undersecretary of Domestic Finance Group - Jeremias N. Paul Jr.
Undersecretary of Privatization Group/Corporate Affairs Group - Jose Emmanuel P. Riverente
Undersecretary of Revenue Operations Group - Carlo A. Carag
Assistant Secretary of Policy Development & Management Services Group - Vacant
Assistant Secretary of Corporate Affairs Group - Soledad Emilia J. Cruz
Assistant Secretary of Domestic Finance Group - Ma. Teresa S. Habitan
Assistant Secretary/Chief of Staff - Maria Lourdes P. Recente
Assistant Secretary of Information & Liaison Office - Ma. Lourdes B. Recente
Acting Assistant Secretary of International Finance Group - Ma. Edita Z. Tan
Assistant Secretary of Revenue Operations Group - Ephyro Luis B. Amatong
Assistant Secretary Central Management Information Office - Ma. Caridad P. Manarang

ATTACHED AGENCIES

Bureau of Customs
Bureau of Internal Revenue
Bureau of Local Government Finance
Bureau of the Treasury
Central Board of Assessment Appeal
Cooperative Development Authority

[1]

Insurance Commission
National Tax Research Center
Privatization and Management Office
Philippine Deposit Insurance Corporation
Philippine Export-Import Credit Agency
Securities and Exchange Commission
Fiscal Incentives Review Board

Management Committee

Kim S. Jacinto-Henares
Commissioner of Internal Revenue

Lilia C. Guillermo
Deputy Commissioner Information

Estela V. Sales
Deputy Commissioner - Legal and Inspection
Group

Nelson M. Aspe
Deputy Commissioner - Operations
Group

Celia C. King
Deputy Commissioner Resource Management Group

Assistant Commissioners

Position

Designation

Office

Contact
Number

Nestor S. Valeroso

Director II

OIC-Assistant
Commissioner

Large Taxpayers
Service

922-19-26

Leonor S. Villalon-Rogers

ASCOMIR

Assistant
Commissioner

Planning &
Management
Service

926-5474

James H. Roldan

ASCOMIR

Assistant
Commissioner

Enforcement &
Advocacy Service

922-4751

Erlinda A. Simple

ASCOMIR

Assistant
Commissioner

Assessment
Service

981-7257

Elvira R. Vera

ASCOMIR

Assistant
Commissioner

Collection
Service

927-9277

Marilou L. Del Rosario

Director II

OIC-Assistant
Commissioner

Client Support
Service

921-4324

Marissa O. Cabreros

Director III

Assistant
Commissioner

Legal Service

922-4897

Pablo M. Bastes Jr.

Director II

OIC-Assistant
Commissioner

Internal Affairs
Service

922-9345

ASCOMIR

Assistant
Commissioner

Information
Systems
Development &
Operations

922-9345

Name

Ma. Rosario Charo E.

Curiba

Service
Carolyn Ann C. Reyes

Director II

OIC-Assistant
Commissioner

Information
Systems Project
Management
Service

926-8369

Margaret Mary C. Lauron

Director III

Assistant
Commissioner

Human Resource
Development
Service

928-3136

Finance Service

926-5637

Gealdina E. Reyes

Director III

Assistant
Commissioner

Administrative
Service

981-7347

Marietta U. Lorenzo

Director III

Assistant
Commissioner

Project
Management &
Implementation
Service

922-1926

Head Revenue Executive Assistants (HREA)

Name

Position

Designation

Office

Contact
Number

Planning &
Management
Service

927-0988

Teresita M. Angeles

Director II

HREA

Large Taxpayers
Service -Excise
LTs

929-7604

Olivia O. Lao

Director II

HREA

Large Taxpayers
Service -Regular
LTs

924-7317

Chief Revenue
Officer IV

OIC-HREA

Large Taxpayers
Service Programs &
Compliance
Group

920-7510

Claro B. Ortiz

Director II

HREA

Enforcement &
Advocacy Service

925-2993

Olivia O. Lao

Chief Revenue
Officer IV

OIC-HREA

Assessment
Service

926-5706

Noe C. Balbedina

Chief Revenue
Officer IV

OIC-HREA

Collection Service

981-7279

Client Support
Service

981-7242

Legal Service

926-5702

Internal Affairs
Service

926-5657

426-2172

Magdalena A. Ancheta

Jaime M. Zabala

Lilibeth B. Maranan

Director I

HREA

Information
Systems
Development &
Operations
Service

Information
Technology
Officer III

OIC-HREA

Information
Systems Project
Management
Service

928-8484

Human Resource

927-0990

Development
Service
Lucita P. Oandasan
Myrna E. Sobremonte

Director II

HREA

Finance Service

981-7417

Acting Director II

HREA

Administrative
Service

981-7420

Director II

HREA

Project
Management &
Implementation
Service

920-7502

Nema Benita M. Larines

Revenue Region No. 16 CAGAYAN DE ORO CITY

Regional Director: ALBERTO S. OLASIMAN (OIC)
Asst. Regional Director : NUZAR N. BALATERO
LEGAL DIVISION
Chief : HABARI L. BALT (OIC)
Asst. Chief : DONDANON GALERA (OIC)
ASSESSMENT DIVISION
Chief : ADORA L. SIJO
Asst. Chief : EMELITA M. BRAA

COLLECTION DIVISION
Chief : BLANDINA L. FLORANTE
Asst. Chief : ESTELA M. LAGA-AC

ADMINISTRATIVE DIVISION
Chief : EVELYN Z. BELEN
Asst. Chief : DENISE L. BORJA (OIC)

S. I. D.
Chief : ALBERTO K. DABA, JR.
Asst. Chief : HELEN T. ABELLANOSA (OIC)
FINANCE DIVISION
Chief : RUTH C. BAGALOYOS
Asst. Chief : MA. GINA A. LABRADORES

H.R.M.U.
Head : LEILYN P. EDAR (OIC)
Asst. Head : DOROTHY L. MAAO (OIC)
TAXPAYERS' ASSISTANCE UNIT
Actg. Asst. Head : AIMEE D. VALENCIA

REPUBLIC ACT NO. 8424

TAX REFORM ACT OF 1997
AN ACT AMENDING THE NATIONAL INTERNAL REVENUE CODE, AS AMENDED, AND FOR OTHER PURPOSES
Be it enacted by the Senate and House of Representatives of the Philippines in Congress assembled:
SECTION 1. Short Title - This Act shall be cited as the "Tax Reform Act of 1997".
SECTION 2. State Policy. It is hereby declared the policy of the State to promote sustainable economic growth
through the rationalization of the Philippine internal revenue tax system, including tax administration; to provide,
as much as possible, an equitable relief to a greater number of taxpayers in order to improve levels of disposable
income and increase economic activity; and to create a robust environment for business to enable firms to compete
better in the regional as well as the global market, at the same time that the State ensures that Government is
able to provide for the needs of those under its jurisdiction and care.
SECTION 3. Presidential Decree No. 1158, as amended by, among others, Presidential Decree No. 1994 and
Executive Order No. 273, otherwise known as the National Internal Revenue Code, is hereby further amended.
NATIONAL INTERNAL REVENUE CODE OF 1997 AND ITS AMENDMENTS
R.A.
No.

TITLE

Date of Approval

Date of Effectivity

December 11, 1997

January 1, 1998

R.A.
8424

The National Internal Revenue Code of 1997

R.A.
8761

An Act Imposing The Value-Added Tax on Certain

Services Beginning January 1, 2001, Amending
for the Purpose Section 5 of R.A. No. 8424 and
for Other Purposes.

February 15, 2000

January 1, 2001

R.A.
9010

An Act To Further Defer The Imposition Of The

Value-Added Tax On Certain Services, Amending
For The Purpose Section 5 of R.A. No. 8424, As
Amended by R.A. No. 8761.

February 27, 2001

January 1, 2003

R.A.
9224

An Act Rationalizing the Excise Tax on

Automobiles, Amending for the Purpose the
National Internal Revenue Code of 1997, and for
Other Purposes.

August 29, 2003

October 4, 2003 (published

on September 18, 2003)

R.A.
9238

An Act Amending Certain Sections of the National Lapsed into law on Feb.
Internal Revenue Code of 1997, as Amended, by
5, 2004 without the
Excluding Several Services from the Coverage of signature of the President
the Value-added Tax and Re-imposing the Gross in accordance with Article
Receipts Tax on Banks and Non-bank Financial
VI, Section 27(1) of the
Intermediaries Performing Quasi-Banking
Constitution.
Functions and Other Non-Bank Financial
Intermediaries Beginning January 1, 2004.

January 1, 2004

R.A.
9243

An Act Rationalizing the Provisions on the

Documentary Stamp Tax of The National Internal
Revenue Code of 1997, as Amended, and for
Other Purposes.

February 17, 2004

March 20, 2004

R.A.
9294

An Act Restoring the Tax Exemption of Offshore

Banking Units (OBUs) and Foreign Currency
Deposit Units (FCDUs), Amending for the Purpose
Section 27(D)(3) and Section 28, Paragraphs
(A)(4) and (A)(7)(b) of the National Internal

Approved by the
President on April 28,
2004

May 21, 2004

Revenue Code, as Amended.

R.A.
9334

An Act Increasing the Excise Tax Rates Imposed

on Alcohol and Tobacco Products, Amending for
the Purpose Sections 131, 141, 142, 143, 144,
145 and 288 of the National Internal Revenue
Code of 1997, as Amended.

December 31, 2004

January 1, 2005

R.A.
9337

An Act Amending Sections 27, 28, 34, 106, 107,

108, 109, 110, 111, 112, 113, 114, 116, 117,
119, 121, 148, 151, 236, 237 and 288 of the
National Internal Revenue Code of 1997, as
Amended, and for Other Purposes.

Approved on May 24,

2005.

Its effectivity clause provides

that it shall take effect July 1,
2005 but due to a TRO filed
by some taxpayers. The law
finally took effect November
1, 2005 when the TRO was
finally lifted by the Supreme
Court

R.A.
9361

An Act Amending Section 110(B) of the National

Internal Revenue Code of 1997, as Amended,
and for Other Purposes.

Approved on November
21, 2006

December 13, 2006

(published on November 28,
2006)

R.A.
9504

An Act Amending Sections 22, 24, 34, 35, 51 and

79 of Republic Act No. 8424, As Amended,
Otherwise Known as the National Internal
Revenue Code of 1997.

Approved on June 17,

2008 and took effect on
July 6, 2008.

July 6, 2008

R.A.
Publishing the full text of Republic Act No. 10001
10001 entitled "An Act Reducing Taxes on Life
Insurance Policies, Amending for this Sections
123 and 183 of the National Internal Revenue
Code of 1997, as Amended."

Approved February 23,

2010

R.A.
An Act to Allow the Exchange of Information By
10021 The Bureau of Internal Revenue On Tax Matters
Pursuant to Internationally-Agreed Tax
Standards, Amending Section 6(F), and 270 Of
The National Internal Revenue Code, As
Amended and For Other Purposes.

Approved March 8, 2010

R.A.
An Act Granting Income Tax Exemption To Local
10026 Water Districts by Amending Section 27 (C) of
the National Internal Revenue Code of 1997 As
Amended, and Adding Section 289-A To The
Code For the Purposes.

Lapsed into law on March

11, 2010 without the
signature of the
President, in accordance
with Article VI, Section
27 (1) of the
Constitution.)