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Home / Tolley's Global Mobility: Employment Taxes (Worldwide excluding Europe) /Philippines /1. Payroll basics / 1.1 Introduction: overview of the domestic payroll system
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1.1 Introduction: overview of the domestic payroll system

Philippines

1.1ÌýÌýÌýÌý Introduction: overview of the domestic payroll system

The Republic of the Philippines is a country made of over 7,000 islands. These are served by 19 regional offices of the Bureau of Internal Revenue (BIR), which is the tax authority.

The BIR is mandated to:

  1. Ìý

    •ÌýÌýÌýÌý assess and collect all national internal revenue taxes, fees and charges

  2. Ìý

    •ÌýÌýÌýÌý enforce all forfeitures, penalties and fines connected with tax collection

These powers are implemented through the regional offices.

The office of the commissioner of internal revenue is responsible for the BIR. There are four deputy commissioners. The operations group has divisions responsible for tax collection and audit. Separate sections deal with

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