REPUBLIC ACT NO. 8424, SECTION 3
THE NATIONAL INTERNAL REVENUE CODE OF 1997
CODE
SECTION
21

Act Sections
Code Sections

"SECTION 21. Sources of Revenue. - The following taxes, fees and charges are deemed to be national internal revenue taxes:

"(a) Income tax;

"(b) Estate and donor's taxes;

"(c) Value-added tax;

"(d) Other percentage taxes;

"(e) Excise taxes;

"(f) Documentary stamp taxes; and

"(g) Such other taxes as are or hereafter may be imposed and collected by the Bureau of Internal Revenue.


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