National Internal Revenue Code

The National Internal Revenue Code (NIRC) is the primary law governing tax collection and administration in the Philippines, enforced by the Bureau of Internal Revenue (BIR) to ensure compliance and prevent tax evasion. Recent enforcement actions have targeted individuals and companies for tax evasion, smuggling, and illegal trade of untaxed goods, reflecting ongoing efforts to strengthen tax integrity. These actions highlight the BIR's role in maintaining fair tax practices and protecting national revenue.