![]() ![]() |
REPUBLIC ACT NO. 8424, SECTION 3 THE NATIONAL INTERNAL REVENUE CODE OF 1997 ![]() | CODE SECTION 21 |
"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.