Amending Certain Sections of the National… Section 19

Sources of revenue.

Section 19

SEC. 19. Sources of revenue. — The following taxes, fees and charges are deemed to be national internal revenue taxes: (a) Income tax; (b) Estate and gift taxes; (c) Excise taxes; (d) Taxes on business; (e) Documentary stamp taxes; (f) Mining taxes; and (g) Miscellaneous taxes, fees and charges, namely: taxes on banks, finance companies, insurance companies, franchise taxes, taxes on amusements, and charges on forest products, tobacco inspection fees and such other taxes as are or hereafter may be imposed and collected by the Bureau of Internal Revenue. (As amended by PD. No. 1994)

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Other provisions in TITLE I. ORGANIZATION AND FUNCTION OF BUREAU

Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗ · Data as of July 4, 2026

CitationAmending Certain Sections of the National… Section 19 (LawPlayer, data as of July 4, 2026)

Source: Supreme Court E-Library, Republic of the Philippines. Philippine laws are public documents (works of the government).

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