Content Review Policy

Why and how we review

TaxCode.ph uses editorial checking to reduce errors in source interpretation, tax-period coverage, worked examples and procedural steps. The review required depends on the importance, complexity and currency of the claim.

Review includes confirming the original authority and relevant exceptions; checking whether the law, issuance, form or filing method remains applicable; and distinguishing general information from advice that requires full taxpayer facts.

Pre-publication checklist

Before release, check article title and answer, claim-level citations, tax year and effective dates, official BIR forms and portals, examples, internal/external links, qualifications, and a clear route to next steps or help.

For calculators and tools, document the formula, thresholds, covered taxpayer type, inputs, assumptions, rounding rules, exclusions, example checks and limits. Tests should include boundary cases and known exceptions, not merely a successful page load.

Risk-based review and update triggers

Treat BIR assessments, notices, protests, prescription, enforcement, penalties, elections, classifications, filing deadlines and major financial consequences as higher risk. Where a controlling source is inaccessible, flag the source gate and avoid unsupported claims.

Review content again when relevant legislation changes, BIR issues a new regulation or circular, a court decision affects the topic, a published form or procedure changes, an error is reported, or a scheduled verification becomes due.

Reviewer credits and dates

Editorial review and professional legal or accounting review are not interchangeable. A named person appears as a legal reviewer, CPA reviewer or tax adviser only when the person’s credentials, actual contribution and consent have been verified.

The page-published date, WordPress-updated date, source-checked date and substantive review date refer to different events. Do not reset a legal-review date after a formatting-only edit.

Corrections and limitations

Review cannot guarantee suitability for an individual taxpayer or that an agency will accept a filing. Material errors should be corrected transparently; see Corrections Policy. Feedback can be sent through Contact TaxCode.ph.

These standards describe review expectations, not a guarantee that every page has received professional legal or accounting review.