Philippines Philippines The Philippines ( ; or ' ), officially the Republic of the Philippines (), is an archipelagic country in Southeast Asia. Situated in the western Pacific Ocean, it consists of about 7,641 islands that are categorized broadly under three main geographical divisions from north to south: Luzon, Visayas, and Mindanao. The capital city of the Philippines is Manila and the most populous city is Quezon City, both part of Metro Manila. Bounded by the South China Sea on the west, the Philippine Sea on the east and the Celebes Sea on the southwest, the Philippines shares maritime borders with
Taxation in the Philippines Taxation in the Philippines The policy of ‘’’taxation in the Philippines’’’ is governed chiefly by the Constitution of the Philippines and three Republic Acts. Taxes imposed at the national level are collected by the Bureau of Internal Revenue (BIR), while those imposed at the local level (i.e., provincial, city, municipal, barangay) are collected by a local treasurer’s office. The taxes imposed by the national government of the Philippines include, but are not limited to: Citizens of the Philippines and resident aliens must pay taxes for all income they have derived from various sources, which include, but are not limited to: