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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 Repealed provisions are kept, struck through, so that references in earlier records stay traceable.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 X — STATUTORY OFFENSES AND PENALTIES › CHAPTER II. CRIMES, OTHER OFFENSES AND FORFEITURES

SEC. 258. Unlawful Pursuit of Business

Page 167 of the PDF edition

Any person who carries on any business without registering the same in accordance with Section 236 shall, upon conviction for each act or omission, be punished by a fine of not less than Five thousand pesos (P5,000) but not more than Twenty thousand pesos (P20,000) and imprisonment of not less than six (6) months but not more than two (2) years: Provided, That in the case of a person engaged in the business of distilling, rectifying, repacking, compounding, or manufacturing any article subject to excise tax, he shall,

upon conviction for each act or omission, be punished by a fine of not less than Thirty thousand pesos (P30,000) but not more than Fifty thousand pesos (P50,000) and imprisonment of not less than two (2) years but not more than four (4) years.

Amendment notes

  1. Capital Markets Efficiency Promotion Act (RA 12214), sec. 24, approved 29 May 2025 — amended. The offence previously turned on carrying on a business "for which an annual registration fee is imposed without paying the tax as required by law"; it now turns on carrying on business without registering under Section 236, the annual registration fee having been abolished. The title of the Act refers to Section 259, which appears to be a drafting error: the operative provision amends this Section.
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