National Internal Revenue Code of 1997

This document is part of the source library for NRGI's 2017 Resource Governance Index, a comprehensive measure of the quality of natural resource governance in oil, gas and mineral-rich countries. To access the full dataset and all other index resources, visit https://resourcegovernanceindex.org.

Data and Resources

National Internal Revenue Code of 1997PNG
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Additional Info

Field	Value
Sector	Mining
Country	Philippines
Year	1997
RGI Edition Year	2017
Topic	Contract transparency and monitoring, Mandatory payment disclosure, Revenue management, State-owned enterprises, Tax policy and revenue collection
Document Type	Statute
RGI Sub-component	Taxation
RGI Questions	1.2.5e: For countries using production sharing agreements, do rules specify the company and government production shares?, 1.2.5f: Who is the tax authority (i.e. who has the authority to collect taxes and payments from extractive companies)?, 1.2.6a: Is the government required to make all payments to the national treasury or deposit them into a national resource account, aside from amounts legally retained by SOEs?, 1.2.6b: Is the national tax authority required to audit extractive companies?
Did this document contribute to RGI scoring?	Used for scoring
Are the RGI questions here tagged with law and/or practice	Law
Publisher	Philippine Congress
Author
Source or API link	http://www.gov.ph/1997/12/11/republic-act-no-8424/
Maintainer	Natural Resource Governance Institute
Maintainer Email	Natural Resource Governance Institute