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AAC Tax Code.

The National Internal Revenue Code of 1997 as it currently stands — consolidated by the firm to carry the TRAIN Law, the CREATE Act, the Ease of Paying Taxes Act, the VAT on Digital Services Act, CREATE MORE, the CMEPA and the amendatory laws in force to 1 August 2026, with a footnote at every provision naming the law that changed it.

Text current as at 1 August 2026. This is an unofficial consolidation prepared by the firm and not the official text of the Code. Repealed provisions are kept, struck through, so that references in earlier records stay traceable.
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The printed edition runs to 240 pages and carries the same text, footnotes and references as the browser below. Every section here shows the page it sits on in that PDF, so a citation taken from the screen matches the one taken from the book.

Republic Act No. 8424, as amended

National Internal Revenue Code of 1997

339 sections14 titlesCurrent to 1 August 2026

This is the firm’s consolidated edition of the Code, as amended by the TRAIN Law, the CREATE Act, the Ease of Paying Taxes Act, the VAT on Digital Services Act, the CREATE MORE Act, the CMEPA and the other amendatory laws in force to 1 August 2026. Pick a Title below, or search on the left — the search reads the full text of every section, not just the headings.

Where a provision has been introduced, amended, renumbered or repealed, a footnote at the foot of the section names the amending law and, where useful, records the position that preceded it. Repealed sections are kept and struck through so that the numbering of the Code, and references to it in earlier records, remain traceable.

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