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Income Tax
Revenue Issuances
Registration Requirements
Tax Information
You are here: Home (/index.php) Tax Information (/index.php/tax-information.html) Income Tax
Income Tax is a tax on a person's income, emoluments, profits arising from property, practice of profession, conduct of trade or
business or on the pertinent items of gross income specified in the Tax Code of 1997 (Tax Code), as amended, less the deductions if
any, authorized for such types of income, by the Tax Code, as amended, or other special laws.
Individuals
Resident citizens receiving income from sources within or outside the Philippines
Employees deriving purely compensation income from two or more employers, concurrently or successively at any time during the
taxable year
Employees deriving purely compensation income regardless of the amount, whether from a single or several employers during the
calendar year, the income tax of which has not been withheld correctly (i.e. tax due is not equal to the tax withheld) resulting to
collectible or refundable return
Self-employed individuals receiving income from the conduct of trade or business and/or practice of profession
Individuals deriving mixed income, i.e., compensation income and income from the conduct of trade or business and/or practice of
profession
Individuals deriving other non-business, non-professional related income in addition to compensation income not otherwise subject to
a final tax
Individuals receiving purely compensation income from a single employer, although the income of which has been correctly withheld,
but whose spouse is not entitled to substituted filing
Aliens, whether resident or not, receiving income from sources within the Philippines
Non-Individuals
Domestic corporations receiving income from sources within and outside the Philippines
[return to index]
Annual Income Tax For Individuals Earning Purely Compensation Income (Including Non-Business/Non-Profession Related Income)
Documentary Requirements
1. Certificate of Income Tax Withheld on Compensation (BIR Form 2316
(https://www.bir.gov.ph/images/bir_files/old_files/pdf/16992316.pdf))
4. Income Tax Return previously filed and proof of payment, if filing an amended return for the same taxable year.
Procedures
b. Pay electronically by clicking the "Proceed to Payment" button and fill-up the required fields in the "eFPS Payment Form" click "Submit"
button.
e. Receive your copy of the duly stamped and validated form from the teller of the AABs (https://www.bir.gov.ph/index.php/list-of-
authorized-agent-banks.html)/Revenue Collection Officer/duly Authorized City or Municipal Treasurer.
b. Proceed to the Revenue District Office where you are registered or to any Tax Filing Center established by the BIR and present the duly
accomplished BIR Form 1700 (https://www.bir.gov.ph/images/bir_files/old_files/pdf/82310BIR%20Form%201700.pdf), together with
the required attachments.
c. Receive your copy of the duly stamped and validated form from the RDO/Tax Filing Center representative.
Deadline
On or before the 15th day of April of each year covering taxable income for calendar year 2018 and thereafter
[return to index]
Documentary Requirements
2. Certificate of Income Payments Not Subjected to Withholding Tax (BIR Form 2304
(https://www.bir.gov.ph/images/bir_files/old_files/pdf/15532304PDF.pdf)), if applicable
6. Income Tax Return previously filed and proof of payment, if filing an amended return for the same year
7. Account Information Form (AIF) or the Certificate of the independent Certified Public Accountant (CPA) with Audited Financial
Statements if the gross annual sales, earnings, receipts or output exceed three million pesos (P3,000,000.00)
8. Account Information Form or Financial Statements not necessarily audited by an independent CPA if the gross annual sales, earnings,
receipts or output do not exceed P3,000,000.00 and is subject to graduated income tax rates under Section 24(A)(2)(a)
Procedures
b. Pay electronically by clicking the “Proceed to Payment” button and fill-up the required fields in the “eFPS Payment Form” then click
“Submit” button.
e. Receive your copy of the duly stamped and validated form from the teller of the AABs (https://www.bir.gov.ph/index.php/list-of-
authorized-agent-banks.html)/Revenue Collection Officer/duly Authorized City or Municipal Treasurer.
b. Proceed to the Revenue District Office where you are registered or to any Tax Filing Center established by the BIR and present the duly
accomplished BIR Form 1701 (https://www.bir.gov.ph/images/bir_files/old_files/pdf/82255BIR%20Form%201701.pdf), together with
the required attachments.
c. Receive your copy of the duly stamped and validated form from the RDO/Tax Filing Center representative.
Deadline
Final Adjustment Return or Annual Income Tax Return - On or before the 15th day of April of each year covering income for calendar
year 2018 and thereafter
[return to index]
Account Information Form For Self-Employed Individuals, Estates And Trusts (Including Those With Mixed Income, i.e., Compensation
Income and Income from Business and/or Practice of Profession)
NOTE: Pursuant to Sec. 71 of RA 10963, otherwise known as Tax Reform Acceleration and Inclusion Act, amending Sec. 232 of the
Tax Code, as amended, in relation to Revenue Memorandum Circular No. 6 – 2001, corporations, companies or persons whose
gross annual sales, earnings, receipts or output exceed P3,000,000 may not accomplish this form. In lieu thereof, they may file
their annual income tax returns accompanied by balance sheets, profit and loss statement, schedules listing income-producing
properties and the corresponding income therefrom, and other relevant statements duly certified by an independent CPA.
Documentary Requirements
None
Procedures
Deadline
Same deadline as BIR Form 1701 - On or before the 15th day of April of each year covering taxable income for calendar year 2018 and
thereafter
[return to index]
Quarterly Income Tax For Individuals, Estates And Trusts Including Those With Mixed Income, i.e., Compensation Income and Income from
Business and/or Practice of Profession
Documentary Requirements
4. Summary Alphalist of Withholding Agents of Income Payments Subjected to Withholding Tax at Source (SAWT), if applicable
Procedures
b. Pay electronically by clicking the “Proceed to Payment” button and fill-up the required fields in the “eFPS Payment Form” then click
“Submit” button.
c. Proceed to the nearest Authorized Agent Bank (AAB) under the jurisdiction of the Revenue District Office where you are registered and
present the duly accomplished BIR Form 1701Q
(https://www.bir.gov.ph/images/bir_files/taxpayers_service_programs_and_monitoring_1/1701Q%20Jan%202018%20final%20rev2.pdf),
together with the required attachments and your payment.
e. Receive your copy of the duly stamped and validated tax return and BIR prescribed deposit slip from the teller of the AABs
(https://www.bir.gov.ph/index.php/list-of-authorized-agent-banks.html) or Electronic Revenue Official Receipt (eROR) from the
Revenue Collection Officer/duly Authorized City or Municipal Treasurer.
3. For Manual Filer
b. Proceed to the Revenue District Office where you are registered or to any Tax Filing Center established by the BIR and present the duly
accomplished BIR Form 1701Q
(https://www.bir.gov.ph/images/bir_files/taxpayers_service_programs_and_monitoring_1/1701Q%20Jan%202018%20final%20rev2.pdf),
together with the required attachments.
c. Receive your copy of the duly stamped and validated form from the RDO.
Deadlines
[return to index]
BIR Form 1702 - Annual Income Tax Return (For Corporations and Partnerships)
Documentary Requirements
1. Certificate of Income Payments Not Subjected to Withholding Tax (BIR Form 2304
(https://www.bir.gov.ph/images/bir_files/old_files/pdf/15532304PDF.pdf)), if applicable
5. Income tax return previously filed and proof of payment, if amended return is filed for the same taxable year
6. Account Information Form (AIF) or the Certificate of the independent CPA with Audited Financial Statements, if the gross annual sales,
earnings, receipts or output exceed P3,000,000.
Procedures
b. Pay electronically by clicking the “Proceed to Payment” button and fill-up the required fields in the “eFPS Payment Form” then click
“Submit” button.
a. Fill-up fields in the BIR Form No. 1702 in the downloaded Electronic Bureau of Internal Revenue Form (eBIRForm) Package
e. Receive your copy of the duly stamped and validated form from the teller of the AABs (https://www.bir.gov.ph/index.php/list-of-
authorized-agent-banks.html)/Revenue Collection Officer/duly Authorized City or Municipal Treasurer.
b. Proceed to the Revenue District Office where you are registered or to any Tax Filing Center established by the BIR and present the duly
accomplished BIR Form 1702, together with the required attachments.
c. Receive your copy of the duly stamped and validated form from the RDO/Tax Filing Center representative.
Deadline
Final Adjustment Return or Annual Income Tax Return - On or before the 15th day of the fourth month following the close of the
taxpayer’s taxable year
[return to index]
BIR Form 1702 AIF - Account Information Form (For Corporations and Partnerships)
NOTE: Pursuant to Sec. 71 of RA 10963, otherwise known as Tax Reform Acceleration and Inclusion Act, amending Sec. 232 of the
Tax Code, as amended, in relation toRevenue Memorandum Circular No. 6 – 2001, corporations, companies or persons whose
gross annual sales, earnings, receipts or output exceed P3,000,000 may not accomplish this form. In lieu thereof, they may file
their annual income tax returns accompanied by balance sheets, profit and loss statement, schedules listing income-producing
properties and the corresponding income therefrom, and other relevant statements duly certified by an independent CPA.
Documentary Requirements
None
Procedures
Deadline
Same deadline as BIR Form 1702 - On or before the 15th day of the fourth month following the close of the taxpayer’s taxable year
[return to index]
Quarterly Income Tax For Corporations And Partnerships
Documentary Requirements
3. Previously filed return, if an amended return is filed for the same quarter
Procedures
b. Pay electronically by clicking the “Proceed to Payment” button and fill-up the required fields in the “eFPS Payment Form” then click
“Submit” button.
e. Receive your copy of the duly stamped and validated tax return and BIR prescribed deposit slip from the teller of the AABs or
Electronic Revenue Official Receipt (eROR) from the Revenue Collection Officer/duly Authorized City or Municipal Treasurer.
b. Proceed to the Revenue District Office where you are registered or to any Tax Filing Center established by the BIR and present the duly
accomplished BIR Form 1702Q (https://www.bir.gov.ph/images/bir_files/old_files/pdf/267751702Qjuly2008.pdf), together with the
required attachments.
c. Receive your copy of the duly stamped and validated form from the RDO.
Deadline
Corporate Quarterly Declaration or Quarterly Income Tax Return - On or before the 60th day following the close of each of the quarters
of the taxable year
[return to index]
Documentary Requirements
1. Photocopy of Annual Income Tax Return (BIR Form 1702) with Audited Financial Statements and/or Account Information Form of the
covered taxable year duly received by the BIR; and
2. Sworn declaration as to dividends declared taken from the covered year's earnings and the corresponding tax withheld, if any.
Procedures
2. If there is payment:
Receive your copy of the duly stamped and validated form from the teller of the AABs (https://www.bir.gov.ph/index.php/list-of-
authorized-agent-banks.html)/Revenue Collection Officer/duly Authorized City or Municipal Treasurer.
3. If there is no payment:
Proceed to the Revenue District Office where you are registered and present the duly accomplished BIR Form 1704
(https://www.bir.gov.ph/images/bir_files/old_files/pdf/30121704%20(MAY2001)%20final.pdf), together with the required
attachments.
Receive your copy of the duly stamped and validated form from the RDO representative
Deadline
Within fifteen (15) days after the close of the taxable year
[return to index]
[return to index]
Income Tax Rates
I. For Individual Citizens and Resident Aliens Earning Purely Compensation Income and Individuals Engaged in Business and Practice of
Profession
A. Graduated Income Tax Rates under Section 24(A)(2) of the Tax Code of 1997, as amended by Republic Act No. 10963
B. For Purely Self-Employed Individuals and/or Professionals Whose Gross Sales/Receipts and Other Non-Operating Income Do Not
Exceed the VAT Threshold of P3,000,000, the tax shall be, at the taxpayer’s option:
1. 8% Income Tax on Gross Sales or Gross Receipts in Excess of P250,000 in Lieu of the Graduated Income Tax Rates and the
Percentage Tax; Or
C. For Individuals Earning Both Compensation Income and Income from Business and/or Practice of Profession, their income taxes
shall be:
1. For Income from Compensation: Based on Graduated Income Tax Rates; and
a. If the total Gross Sales/Receipts Do Not Exceed VAT Threshold of P3,000,000, the Individual Taxpayer May Opt to Avail:
i. 8% Income Tax on Gross Sales/Receipts and Other Non-Operating Income in Lieu of the Graduated Income Tax Rates and
the Percentage Tax; Or
A. Tax Rate in General – on taxable income from all sources within the same manner as
Philippines individual citizen
and resident
alien individual
B. Certain Passive Income Tax Rates
1. Interest from currency deposits, trust funds and deposit substitutes 20%
2. Royalties (on books as well as literary & musical compositions) 10%
- In general 20%
3. Prizes (P10,000 or less ) Graduated
Income Tax
Rates
- Over P10,000 20%
4. Winnings (except from PCSO and Lotto) 20%
- From PCSO and Lotto exempt
5. Cash and/or Property Dividends received from a domestic corporation/ 20%
joint stock company/ insurance/ mutual fund companies/ Regional Operating
Headquarter of multinational companies
6. Share of a non-resident alien individual in the distributable net income after 20%
tax of a partnership (except GPPs) of which he is a partner or from an
association, a joint account, a joint venture or consortium taxable as
corporation of which he is a member or co-venture
7. Interest Income from long-term deposit or investment in the form of Exempt
savings, common or individual trust funds, deposit substitutes, investment
management accounts and other investments evidenced by certificates in
such form prescribed by the Bangko Sentral ng Pilipinas (BSP)
Upon pre-termination before the fifth year, there should be imposed on the
entire income from the proceeds of the long-term deposit based on the
remaining maturity thereof:
Holding Period
- Four (4) years to less than five (5) years 5%
- Three (3) years to less than four (4) years 12%
- Less than three (3) years 20%
8. Capital from the sale, exchange or other disposition of real property located 6%
in the Philippines classified as capital asset
9. Net Capital gains from sale of shares of stock not traded in the Stock
Exchange
- Not over P100,000 5%
- Any amount in excess of P100,000 10%
1. Gross amount of income derived from all sources within the Philippines 25%
2. Capital gains from the exchange or other disposition of real property located in the 6%
Philippines
3. Net Capital gains from the sale of shares of stock not traded in the Stock Exchange
- Not Over P100,000 5%
- Any amount in excess of P100,000 10%
IV. For Alien Individuals Employed by Regional Headquarters (RHQ) or Area Headquarters and Regional Operating Headquarters (ROH) of
Multinational Companies, Offshore Banking Units (OBUs), Petroleum Service Contractor and Subcontractor
*Beginning on the 4th year immediately following the year in which such corporation commenced its business operations, when the
minimum corporate income tax is greater than the tax computed using the normal income tax.
RMO No. 23-2018, RR No. 8-2018, RA No. 10963, RR No. 12-2007, RR No. 14-2002, RA No. 9337, RR No. 9-98, RR No. 1-98, RR No. 5-97, RR
No. 4-96
[return to index]
1) What is income?
Income means all wealth which flows into the taxpayer other than as a mere return of capital.
Taxable income means the pertinent items of gross income specified in the Tax Code as amended, less the deductions, if any, authorized for
such types of income, by the Tax Code or other special laws.
Compensation for services, in whatever form paid, including but not limited to fees, salaries, wages, commissions and similar items
Gross income derived from the conduct of trade or business or the exercise of profession
Gains derived from dealings in property
Interest
Rents
Royalties
Dividends
Annuities
Prizes and winnings
Pensions
Partner's distributive share from the net income of the general professional partnerships
Life insurance
Amount received by insured as return of premium
Gifts, bequests and devises
Compensation for injuries or sickness
Income exempt under treaty
Retirement benefits, pensions, gratuities, etc.
Miscellaneous items
a) *Optional Standard Deduction - an amount not exceeding 40% of the gross sales/receipts for individuals and gross income for
corporations; or
- Expenses
- Interest
- Taxes
- Losses
- Bad Debts
- Depreciation
- Depletion of Oil and Gas Wells and Mines
- Charitable Contributions and Other Contributions- Research and Development
- Pension Trusts
* Not allowed to non-resident alien individual
* A General Professional Partnership (GPP) may avail of the OSD only once, either by the GPP or the partners comprising
the partnership
a. An individual earning purely compensation income whose taxable income does not exceed P250,000.00
b. An individual whose income tax has been withheld correctly by his employer, provided that such individual has only one employer for
the taxable year
c. An individual whose sole income has been subjected to final withholding tax or who is exempt from income tax pursuant to the Tax
Code and other special laws.
e. Those who are qualified under “substituted filing”. However, substituted filing applies only if all of the following requirements are
present:
- the employee received purely compensation income (regardless of amount) during the taxable year;
- the employee received the income from only one employer in the Philippines during the taxable year;
- the amount of tax due from the employee at the end of the year equals the amount of tax withheld by the employer;
- the employee’s spouse also complies with all 3 conditions stated above;
- the employer files the annual information return (BIR Form No. 1604-CF); and
- the employer issues BIR Form No. 2316 (Oct 2002 ENCS version) to each employee.
i. A citizen of the Philippines who establishes to the satisfaction of the Commissioner the fact of his physical presence abroad
with a definite intention to reside therein
ii. A citizen of the Philippines who leaves the Philippines during the taxable year to reside abroad, either as an immigrant or for
employment on a permanent basis
iii. A citizen of the Philippines who works and derives income from abroad and whose employment thereat requires him to be
physically present abroad most of the time during the taxable year
iv. A citizen who has been previously considered as a non-resident citizen and who arrives in the Philippines at any time during the
year to reside permanently in the Philippines will likewise be treated as a non-resident citizen during the taxable year in which he
arrives in the Philippines, with respect to his income derived from sources abroad until the date of his arrival in the Philippines.
An individual citizen of the Philippines who is working and deriving income from abroad as an overseas Filipino worker is taxable only
on income from sources within the Philippines; provided, that a seaman who is a citizen of the Philippines and who receives
compensation for services rendered abroad as a member of the complement of a vessel engaged exclusively in international trade will
be treated as an overseas Filipino worker.
NOTE: A Filipino employed as Philippine Embassy/Consulate service personnel of the Philippine Embassy/consulate is not treated as a
non-resident citizen; hence, his income is taxable.
a. For “with payment” ITRs (BIR Form Nos. 1700 / 1701 / 1701Q / 1702 / 1702Q / 1704)
File the return in triplicate (two copies for the BIR and one copy for the taxpayer) with the Authorized Agent Bank (AAB) of the place
where taxpayer is registered or required to be registered. In places where there are no AABs, file the return directly with the Revenue
Collection Officer or duly Authorized Treasurer of the city or municipality in which such person has his legal residence or principal place
of business in the Philippines, or if there is none, filing of the return will be at the Office of the Commissioner.
b. For “no payment” ITRs -- refundable, break-even, exempt and no operation/transaction, including returns to be paid on 2nd installment
and returns paid through a Tax Debit Memo(TDM)
File the return with the concerned Revenue District Office (RDO) where the taxpayer is registered. However, "no payment" returns filed
late shall not be accepted by the RDO but instead, they shall be filed with an Authorized Agent Bank (AAB) or Collection
Officer/Deputized Municipal Treasurer (in places where there are no AABs), for collection of necessary penalties.
10) How is Income Tax payable of individuals (resident citizens and non-resident citizens) computed?
On Compensation
13th month pay and other benefits (max) 90,000.00
On Business Income
A. Through withholding
a. Individual Payee: Rate
If the gross annual business or professional income did not exceed 5%
P3,000,000.00
If the gross annual business or professional income is more than 10%
P3,000,000.00
b. Non-individual Payee Rate
If the gross annual business or professional income did not exceed 10%
P720,000.00
If the gross annual business or professional income is more than 15%
P720,000.00
B. Pay the balance as you file the tax return, computed as follows:
*Note: When the tax due exceeds P2,000.00, the taxpayer may elect to pay in two equal installments, the first installment to shall
be paid at the time the return is filed and the second installment on or before October 15 following the close of the calendar year
to the Authorized Agent Bank (AAB) within the jurisdiction of the Revenue District Office (RDO) where the taxpayer is registered
12) Is the Minimum Corporate Income Tax (MCIT) an addition to the regular or normal income tax?
No, the MCIT is not an additional tax. An MCIT of 2% of the gross income as of the end of taxable year (whether calendar or fiscal year,
depending on the accounting period employed) is imposed on a corporation taxable under Title II of the Tax Code, as amended,
beginning on the 4th taxable year immediately following the taxable year in which such corporation commenced its business operations
when the MCIT is greater than the regular income tax. The MCIT is compared with the regular income tax, which is due from a
corporation. If the regular income is higher than the MCIT, then the corporation does not pay the MCIT but the amount of the regular
income tax.
The MCIT covers domestic and resident foreign corporations which are subject to the regular income tax. The term “regular income tax”
refers to the regular income tax rates under the Tax Code. Thus, corporations which are subject to a special corporate tax or to
preferential rates under special laws do not fall within the coverage of the MCIT.
For corporations whose operations or activities are partly covered by the regular income tax and partly covered by the preferential rate
under special law, the MCIT shall apply the regular income tax rate on its operations not covered by the tax incentives. Newly
established corporations or firms which are on their first 3 years of operations are not covered by the MCIT.
A corporation starts to be covered by the MCIT on the 4th year following the year of the commencement of its business operations. The
period of reckoning which is the start of its business operations is the year when the corporation was registered with the BIR. This rule
will apply regardless of whether the corporation is using the calendar year or fiscal year as its taxable year.
The MCIT is paid on an annual basis and quarterly basis. The rules are governed by Revenue Regulations No. 12-2007.
The MCIT is 2% of the gross income of the corporation at the end of the taxable year.
The computation and the payment of MCIT, shall likewise apply at the time of filing the quarterly corporate income tax as prescribed
under Section 75 and Section 77 of the Tax Code, as amended. Thus, in the computation of the tax due for the taxable quarter, if the
computed quarterly MCIT is higher than the quarterly normal income tax, the tax due to be paid for such taxable quarter at the time of
filing the quarterly income tax return shall be the MCIT which is two percent (2%) of the gross income as of the end of the taxable
quarter.
“Gross income” means gross sales less sales returns, discounts and cost of goods sold. Passive income, which have been subject to a
final tax at source do not form part of gross income for purposes of computing the MCIT.
Cost of goods sold includes all business expenses directly incurred to produce the merchandise to bring them to their present location
and use.
For trading or merchandising concern, cost of goods sold means the invoice cost of goods sold, plus import duties, freight in
transporting the goods to the place where the goods are actually sold, including insurance while the goods are in transit.
For a manufacturing concern, cost of goods manufactured and sold means all costs of production of finished goods such as raw
materials used, direct labor and manufacturing overhead, freight cost, insurance premiums and other costs incurred to bring the raw
materials to the factory or warehouse.
For sale of services, gross income means gross receipts less discounts and cost of services which cover all direct costs and expenses
necessarily incurred to provide the services required by the customers and clients including:
Salaries and employees benefits of personnel, consultants and specialists directly rendering the service;
Cost of facilities directly utilized in providing the service such as depreciation or rental of equipment used;
Cost of supplies
Interest Expense is not included as part of cost of service, except in the case of banks and other financial institutions.
“Gross Receipts” means amounts actually or constructively received during the taxable year. However, for taxpayers employing the
accrual basis of accounting, it means amounts earned as gross income.
Any excess of the MCIT over the normal income tax may be carried forward and credited against the normal income tax for the three (3)
immediately succeeding taxable years.
Any amount paid as excess minimum corporate income tax should be recorded in the corporation’s books as an asset under account
title “Deferred charges-MCIT”
There is no prescription period for amending the return. When the taxpayer has been issued a Letter of Authority, he can no longer
amend the return.
20) Can a benefactor of a senior citizen claim him/her as additional dependent in addition to his/her 3 qualified dependent children at
Php25,000 each?
No, pursuant to Revenue Regulations 2-94, the benefactor of a senior citizen cannot claim the additional exemption. Further, additional
exemptions of individual taxpayers are removed under RA 10963 (Tax Reform for Acceleration and Inclusion).
[return to index]
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