Editorial Policy & Research Methodology

Our editorial purpose

TaxCode.ph publishes accessible explanations of Philippine tax law, official tax procedures and practical compliance questions. A useful guide should identify the question, give a qualified answer, cite the governing authority, explain important exceptions and identify the next action or official resource.

We do not present estimates, general examples, informal tax practices, draft legislation, news reports, or AI-generated explanations as binding legal authority.

Source selection

Primary sources are preferred: the National Internal Revenue Code and other applicable statutes, regulations and official revenue issuances, published Supreme Court decisions, and materials issued by competent government offices.

We favor the Bureau of Internal Revenue, Official Gazette, and Supreme Court E-Library for verification. Reliable secondary commentary may provide context, but should not substitute for governing material.

Tax-year and effective-date discipline

We distinguish the tax year, transaction or filing period, issuance date, effective date, transition rules, and subsequent amendments. A rate or filing procedure correct for one period may not apply to another.

Each substantial article should describe which taxpayer class and type of transaction it covers; outstanding exceptions or disputed interpretations should be made explicit rather than hidden.

Editorial workflow

Before publication, writers should check legal claims against cited sources, verify dates and numbering, review the BIR filing route and available forms where relevant, and test worked examples and calculations. Practical guidance must be separated from individualized advice.

High-stakes pages—assessments, protests, prescription, penalties, taxpayer classification, withholding, and filing deadlines—need heightened verification before they are released or materially refreshed.

AI, translations and external contributions

AI tools may assist research organization, drafting, formatting, accessibility and translation. They are not legal authorities. A person responsible for publication must check consequential claims against sources. Do not state a draft was reviewed by a named lawyer, CPA or tax practitioner unless that person actually reviewed the specified content and approved the credit.

Translations must preserve legally meaningful distinctions, including deadlines, remedies, taxpayer categories and source provisions, and should link back to the authoritative source version.

Independence and corrections

Editorial positions should follow the applicable law and evidence, not advertiser preferences, commercial interests or referral opportunities. Sponsorship and material financial relationships must be disclosed when relevant. A relevant sponsorship or commercial relationship must be disclosed when it could affect readers’ understanding of the content.

Use our Source and Citation Policy, Content Review Policy, Corrections Policy and Contact page for detailed standards and feedback.