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TaxCode.ph is an independent educational publication about Philippine tax law. It is not an official website of the Bureau of Internal Revenue (BIR), the Department of Finance, a court, or any other government agency.
Articles, answers, templates, calculators and summaries are general information and may not account for a reader’s taxpayer classification, complete facts, the proper tax year, amended law or applicable procedural exception.
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Browsing the site, using a calculator, sending a correction or emailing the editors does not establish an attorney-client, accountant-client, CPA-client or tax-adviser relationship. The website is not a substitute for personalized advice by a properly qualified professional.
TaxCode.ph does not prepare, file or certify a return for you merely by making information available; an illustrative calculation is not a determination by the BIR.
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Tax filing, objection, protest, appeal, payment and response periods can have significant consequences. Readers must verify the current law, the correct date and the official filing route rather than relying solely on a summary or tool.
Consult the BIR website, the actual legal text and other responsible agencies. TaxCode.ph makes no guarantee that any particular position, filing, exemption or refund will be accepted.
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Online calculators use stated rates and assumptions and may omit deductions, penalties, transitional provisions, special regimes, cumulative calculations, or account-specific adjustments. When a material decision is involved, obtain independent verification of inputs and outputs.
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