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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 Repealed provisions are kept, struck through, so that references in earlier records stay traceable.
Download the PDF edition →

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.

TITLE IX — COMPLIANCE REQUIREMENTS › CHAPTER II. ADMINISTRATIVE PROVISIONS

SEC. 241. Exhibition of Certificate of Payment at Place of Business

Page 160 of the PDF edition

The certificate or receipts showing payment of taxes issued to a person engaged in business shall be kept conspicuously exhibited in plain view in or at the place where the business is conducted; and in case of a peddler or other persons not having a fixed place of business, shall be kept in the possession of the holder thereof, subject to production upon demand of any internal revenue officer.

Amendment notes

  1. Ease of Paying Taxes Act (RA 11976), sec. 37, approved 5 January 2024 — amended. Before the amendment the Section referred to a person engaged in “a business subject to an annual registration fee”; the annual registration fee was abolished by the same Act.
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