📋 YAML Hierarchy Validation Report

Generated on 10/26/2025, 11:55:51 PM

📤 Upload and Validate

181

Total Files

180

Passed Validation

1

Failed Validation

RMC-invalid-subsection-test❌ FAILED
📁 RMC-invalid-subsection-test.yaml
▼
🔍
2
Total Nodes
0
Valid References
1
Invalid References
1
Warnings
📋 Document Type: REVENUE MEMORANDUM CIRCULAR
ℹ️ Revenue Memorandum Circular: Flat structure - all nodes at the same level

❌ Invalid Parent References (1)

Subsection 1 (subsection)
Error: Revenue Memorandum Circulars use a flat structure and cannot contain subsection nodes. All nodes must be at the same level.
Approximate line: 11

⚠️ Orphaned Nodes - Warnings (1)

These nodes have no parent references, but this is informational only and not an error.
Subsection 1 (subsection)
No parent reference found - line ~11

🌳 Root Nodes (2)

Document Header
cover • Line ~1
Subsection 1
subsection • Line ~11

📊 Node Types

1
cover
1
subsection
NIRC Tax Code 2025✅ PASSED
📁 NIRC Tax Code 2025.yaml
▼
🔍
357
Total Nodes
334
Valid References
0
Invalid References
0
Warnings
📋 Document Type: TAX

⚠️ Empty Content - Warnings (11)

These nodes have an empty content field. This may indicate missing or incomplete data.
TITLE I - ORGANIZATION AND FUNCTION OF THE BUREAU OF INTERNAL REVENUE (title)
Empty content - line ~61
SEC. 35. Allowance of Personal Exemption for Individual Taxpayer.^94^ (section)
Empty content - line ~421
SEC. 62. Exemption Allowed to Estates and Trusts.^130^ (section)
Empty content - line ~701
SEC. 89. Notice of Death to be Filed.^149^ (section)
Empty content - line ~981
TITLE V — OTHER PERCENTAGE TAXES (title)
Empty content - line ~1291
TITLE VI — EXCISE TAXES ON CERTAIN GOODS AND SERVICES (title)
Empty content - line ~1661
TITLE XI --- ALLOTMENT OF INTERNAL REVENUE (title)
Empty content - line ~3201
TITLE XII --- OVERSIGHT COMMITTEE (title)
Empty content - line ~3241
TITLE XIII --- TAX INCENTIVES (title)
Empty content - line ~3271
TITLE XIV --- REPEALING PROVISIONS (title)
Empty content - line ~3521
TITLE XV --- FINAL PROVISION (title)
Empty content - line ~3541

🌳 Root Nodes (23)

Cover Page
cover • Line ~1
Disclaimer
note • Line ~11
Foreword
preface • Line ~21
Message from the Chairman
introduction • Line ~31
Message from the Tax Managing Partner
introduction • Line ~41
Table of Contents
toc • Line ~51
TITLE I - ORGANIZATION AND FUNCTION OF THE BUREAU OF INTERNAL REVENUE
title • Line ~61
TITLE II - TAX ON INCOME
title • Line ~281
TITLE III - ESTATE AND DONOR'S TAXES
title • Line ~921
TITLE IV - VALUE-ADDED TAX
title • Line ~1141
TITLE V — OTHER PERCENTAGE TAXES
title • Line ~1291
TITLE VI — EXCISE TAXES ON CERTAIN GOODS AND SERVICES
title • Line ~1661
TITLE VII - DOCUMENTARY STAMP TAX
title • Line ~1931
TITLE VIII - REMEDIES
title • Line ~2231
TITLE IX - COMPLIANCE REQUIREMENTS
title • Line ~2541
TITLE X - STATUTORY OFFENSES AND PENALTIES
title • Line ~2711
TITLE XI - ALLOTMENT OF INTERNAL REVENUE
title • Line ~3131
TITLE XI --- ALLOTMENT OF INTERNAL REVENUE
title • Line ~3201
TITLE XII --- OVERSIGHT COMMITTEE
title • Line ~3241
TITLE XIII --- TAX INCENTIVES
title • Line ~3271
TITLE XIV --- REPEALING PROVISIONS
title • Line ~3521
TITLE XV --- FINAL PROVISION
title • Line ~3541
REFERENCES
bibliography • Line ~3561

📊 Node Types

334
section
16
title
2
introduction
1
cover
1
note
1
preface
1
toc
1
bibliography
RMC No 1-2018✅ PASSED
📁 RMC No 1-2018.yml
▼
🔍
8
Total Nodes
0
Valid References
0
Invalid References
5
Warnings
📋 Document Type: RMC

⚠️ Orphaned Nodes - Warnings (5)

These nodes have no parent references, but this is informational only and not an error.
Addressee (addressee)
No parent reference found - line ~21
Steps in the Use of the Withholding Tax Table (procedure)
No parent reference found - line ~41
Sample Computations Using the Withholding Tax Tables (example)
No parent reference found - line ~51
Change in the Creditable Withholding Tax Rate on Income Payments to Self-employed Individuals or Professionals (enumeration)
No parent reference found - line ~61
Closing Statement (closing)
No parent reference found - line ~71

🌳 Root Nodes (8)

Document Header
header • Line ~1
RMC No. 1-2018
title • Line ~11
Addressee
addressee • Line ~21
Introduction
introduction • Line ~31
Steps in the Use of the Withholding Tax Table
procedure • Line ~41
Sample Computations Using the Withholding Tax Tables
example • Line ~51
Change in the Creditable Withholding Tax Rate on Income Payments to Self-employed Individuals or Professionals
enumeration • Line ~61
Closing Statement
closing • Line ~71

📊 Node Types

1
header
1
title
1
addressee
1
introduction
1
procedure
1
example
1
enumeration
1
closing
RMC No 10-2018✅ PASSED
📁 RMC No 10-2018.yml
▼
🔍
9
Total Nodes
0
Valid References
0
Invalid References
5
Warnings
📋 Document Type: RMC

⚠️ Orphaned Nodes - Warnings (5)

These nodes have no parent references, but this is informational only and not an error.
Addressee (addressee)
No parent reference found - line ~21
Section 4 of RR No. 12-2001 (reference)
No parent reference found - line ~41
Government Accounting Manual (GAM) Provision (reference)
No parent reference found - line ~51
Clarification on Time of Withholding (directive)
No parent reference found - line ~71
Closing Statement (closing)
No parent reference found - line ~81

🌳 Root Nodes (9)

Document Header
header • Line ~1
RMC No. 10-2018
title • Line ~11
Addressee
addressee • Line ~21
Purpose of the Circular
introduction • Line ~31
Section 4 of RR No. 12-2001
reference • Line ~41
Government Accounting Manual (GAM) Provision
reference • Line ~51
Explanation of Conflict
introduction • Line ~61
Clarification on Time of Withholding
directive • Line ~71
Closing Statement
closing • Line ~81

📊 Node Types

2
introduction
2
reference
1
header
1
title
1
addressee
1
directive
1
closing
RMC No 107-2018✅ PASSED
📁 RMC No 107-2018.yml
▼
🔍
5
Total Nodes
0
Valid References
0
Invalid References
3
Warnings
📋 Document Type: RMC

⚠️ Orphaned Nodes - Warnings (3)

These nodes have no parent references, but this is informational only and not an error.
Addressee (addressee)
No parent reference found - line ~21
Amendment to Processing and Approval of ONETT Fast Lane (directive)
No parent reference found - line ~31
Closing Statement (closing)
No parent reference found - line ~41

🌳 Root Nodes (5)

Document Header
header • Line ~1
RMC No. 107-2018
title • Line ~11
Addressee
addressee • Line ~21
Amendment to Processing and Approval of ONETT Fast Lane
directive • Line ~31
Closing Statement
closing • Line ~41

📊 Node Types

1
header
1
title
1
addressee
1
directive
1
closing
RMC No 21-2018✅ PASSED
📁 RMC No 21-2018.yml
▼
🔍
5
Total Nodes
0
Valid References
0
Invalid References
2
Warnings
📋 Document Type: RMC

⚠️ Orphaned Nodes - Warnings (2)

These nodes have no parent references, but this is informational only and not an error.
Addressee (addressee)
No parent reference found - line ~21
Closing Statement (closing)
No parent reference found - line ~41

🌳 Root Nodes (5)

Document Header
header • Line ~1
RMC No. 21-2018
title • Line ~11
Addressee
addressee • Line ~21
Purpose and Reference
introduction • Line ~31
Closing Statement
closing • Line ~41

📊 Node Types

1
header
1
title
1
addressee
1
introduction
1
closing
RMC No 26-2018✅ PASSED
📁 RMC No 26-2018.yml
▼
🔍
9
Total Nodes
0
Valid References
0
Invalid References
6
Warnings
📋 Document Type: RMC

⚠️ Orphaned Nodes - Warnings (6)

These nodes have no parent references, but this is informational only and not an error.
Addressee (addressee)
No parent reference found - line ~21
Filing and Payment Modes (directive)
No parent reference found - line ~41
Manual Form Filing Procedure (procedure)
No parent reference found - line ~51
eBIRForms Filing Procedure (procedure)
No parent reference found - line ~61
eFPS Filing Procedure (procedure)
No parent reference found - line ~71
Closing Statement (closing)
No parent reference found - line ~81

🌳 Root Nodes (9)

Document Header
header • Line ~1
RMC No. 26-2018
title • Line ~11
Addressee
addressee • Line ~21
Purpose of the Circular
introduction • Line ~31
Filing and Payment Modes
directive • Line ~41
Manual Form Filing Procedure
procedure • Line ~51
eBIRForms Filing Procedure
procedure • Line ~61
eFPS Filing Procedure
procedure • Line ~71
Closing Statement
closing • Line ~81

📊 Node Types

3
procedure
1
header
1
title
1
addressee
1
introduction
1
directive
1
closing
RMC No 27-2018✅ PASSED
📁 RMC No 27-2018.yml
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🔍
9
Total Nodes
0
Valid References
0
Invalid References
7
Warnings
📋 Document Type: RMC

⚠️ Orphaned Nodes - Warnings (7)

These nodes have no parent references, but this is informational only and not an error.
Addressee (addressee)
No parent reference found - line ~21
New and Revised BIR Forms (table)
No parent reference found - line ~31
Procedures for BIR Form Nos. 1601-EQ/1601-FQ (procedure)
No parent reference found - line ~41
Procedures for BIR Form No. 1602-Q (procedure)
No parent reference found - line ~51
Procedures for BIR Form No. 1603Q (procedure)
No parent reference found - line ~61
Procedures for BIR Form No. 1601-C (procedure)
No parent reference found - line ~71
Closing Statement (closing)
No parent reference found - line ~81

🌳 Root Nodes (9)

Document Header
header • Line ~1
RMC No. 27-2018
title • Line ~11
Addressee
addressee • Line ~21
New and Revised BIR Forms
table • Line ~31
Procedures for BIR Form Nos. 1601-EQ/1601-FQ
procedure • Line ~41
Procedures for BIR Form No. 1602-Q
procedure • Line ~51
Procedures for BIR Form No. 1603Q
procedure • Line ~61
Procedures for BIR Form No. 1601-C
procedure • Line ~71
Closing Statement
closing • Line ~81

📊 Node Types

4
procedure
1
header
1
title
1
addressee
1
table
1
closing
RMC No 30-2018✅ PASSED
📁 RMC No 30-2018.yml
▼
🔍
6
Total Nodes
0
Valid References
0
Invalid References
3
Warnings
📋 Document Type: RMC

⚠️ Orphaned Nodes - Warnings (3)

These nodes have no parent references, but this is informational only and not an error.
Addressee (addressee)
No parent reference found - line ~21
Changes to Documentary Requirements (enumeration)
No parent reference found - line ~41
Closing Statement (closing)
No parent reference found - line ~51

🌳 Root Nodes (6)

Document Header
header • Line ~1
RMC No. 30-2018
title • Line ~11
Addressee
addressee • Line ~21
Purpose and Amendments
introduction • Line ~31
Changes to Documentary Requirements
enumeration • Line ~41
Closing Statement
closing • Line ~51

📊 Node Types

1
header
1
title
1
addressee
1
introduction
1
enumeration
1
closing
RMC No 32-2018✅ PASSED
📁 RMC No 32-2018.yml
▼
🔍
6
Total Nodes
0
Valid References
0
Invalid References
3
Warnings
📋 Document Type: RMC

⚠️ Orphaned Nodes - Warnings (3)

These nodes have no parent references, but this is informational only and not an error.
Addressee (addressee)
No parent reference found - line ~21
Filing and Payment Procedures (procedure)
No parent reference found - line ~41
Closing Statement (closing)
No parent reference found - line ~51

🌳 Root Nodes (6)

Document Header
header • Line ~1
RMC No. 32-2018
title • Line ~11
Addressee
addressee • Line ~21
Purpose of the Circular
introduction • Line ~31
Filing and Payment Procedures
procedure • Line ~41
Closing Statement
closing • Line ~51

📊 Node Types

1
header
1
title
1
addressee
1
introduction
1
procedure
1
closing
RMC No 38-2018✅ PASSED
📁 RMC No 38-2018.yml
▼
🔍
14
Total Nodes
0
Valid References
0
Invalid References
11
Warnings
📋 Document Type: RMC

⚠️ Orphaned Nodes - Warnings (11)

These nodes have no parent references, but this is informational only and not an error.
Addressee (addressee)
No parent reference found - line ~21
Registration Guidelines (enumeration)
No parent reference found - line ~41
Annual Registration Fee and Certificate of Registration (directive)
No parent reference found - line ~51
Registration of Books (directive)
No parent reference found - line ~61
Issuance of BIR Registered Non-VAT Official Receipt (directive)
No parent reference found - line ~71
Withholding of Taxes (directive)
No parent reference found - line ~81
Donor's Tax (directive)
No parent reference found - line ~91
Income Tax (enumeration)
No parent reference found - line ~101
Preservation of Accounting Records (directive)
No parent reference found - line ~111
Penalties (directive)
No parent reference found - line ~121
Closing Statement (closing)
No parent reference found - line ~131

🌳 Root Nodes (14)

Document Header
header • Line ~1
RMC No. 38-2018
title • Line ~11
Addressee
addressee • Line ~21
Introduction
introduction • Line ~31
Registration Guidelines
enumeration • Line ~41
Annual Registration Fee and Certificate of Registration
directive • Line ~51
Registration of Books
directive • Line ~61
Issuance of BIR Registered Non-VAT Official Receipt
directive • Line ~71
Withholding of Taxes
directive • Line ~81
Donor's Tax
directive • Line ~91
Income Tax
enumeration • Line ~101
Preservation of Accounting Records
directive • Line ~111
Penalties
directive • Line ~121
Closing Statement
closing • Line ~131

📊 Node Types

7
directive
2
enumeration
1
header
1
title
1
addressee
1
introduction
1
closing
RMC No 39-2018✅ PASSED
📁 RMC No 39-2018.yml
▼
🔍
9
Total Nodes
0
Valid References
0
Invalid References
6
Warnings
📋 Document Type: RMC

⚠️ Orphaned Nodes - Warnings (6)

These nodes have no parent references, but this is informational only and not an error.
Addressee (addressee)
No parent reference found - line ~21
Observation on Taxpayer Compliance (directive)
No parent reference found - line ~41
Pertinent Provision of Sec. 106(C) (reference)
No parent reference found - line ~51
Sec. 4.106-8 of Revenue Regulations No. 16-2005 (reference)
No parent reference found - line ~61
Emphasis on VAT Imposition (directive)
No parent reference found - line ~71
Closing Statement (closing)
No parent reference found - line ~81

🌳 Root Nodes (9)

Document Header
header • Line ~1
RMC No. 39-2018
title • Line ~11
Addressee
addressee • Line ~21
Purpose and Clarification
introduction • Line ~31
Observation on Taxpayer Compliance
directive • Line ~41
Pertinent Provision of Sec. 106(C)
reference • Line ~51
Sec. 4.106-8 of Revenue Regulations No. 16-2005
reference • Line ~61
Emphasis on VAT Imposition
directive • Line ~71
Closing Statement
closing • Line ~81

📊 Node Types

2
directive
2
reference
1
header
1
title
1
addressee
1
introduction
1
closing
RMC No 41-2018✅ PASSED
📁 RMC No 41-2018.yml
▼
🔍
6
Total Nodes
0
Valid References
0
Invalid References
3
Warnings
📋 Document Type: RMC

⚠️ Orphaned Nodes - Warnings (3)

These nodes have no parent references, but this is informational only and not an error.
Addressee (addressee)
No parent reference found - line ~21
Policies on TIN Issuance (enumeration)
No parent reference found - line ~41
Closing Statement (closing)
No parent reference found - line ~51

🌳 Root Nodes (6)

Document Header
header • Line ~1
RMC No. 41-2018
title • Line ~11
Addressee
addressee • Line ~21
Introduction and Legal Basis
introduction • Line ~31
Policies on TIN Issuance
enumeration • Line ~41
Closing Statement
closing • Line ~51

📊 Node Types

1
header
1
title
1
addressee
1
introduction
1
enumeration
1
closing
RMC No 43-2018✅ PASSED
📁 RMC No 43-2018.yml
▼
🔍
6
Total Nodes
0
Valid References
0
Invalid References
3
Warnings
📋 Document Type: RMC

⚠️ Orphaned Nodes - Warnings (3)

These nodes have no parent references, but this is informational only and not an error.
Addressee (addressee)
No parent reference found - line ~21
Processing and Approval Procedures for Fast Lane ONETT (procedure)
No parent reference found - line ~41
Closing Statement (closing)
No parent reference found - line ~51

🌳 Root Nodes (6)

Document Header
header • Line ~1
RMC No. 43-2018
title • Line ~11
Addressee
addressee • Line ~21
Introduction and Directive on Fast Lane Creation
introduction • Line ~31
Processing and Approval Procedures for Fast Lane ONETT
procedure • Line ~41
Closing Statement
closing • Line ~51

📊 Node Types

1
header
1
title
1
addressee
1
introduction
1
procedure
1
closing
RMC No 46-2018✅ PASSED
📁 RMC No 46-2018.yml
▼
🔍
6
Total Nodes
0
Valid References
0
Invalid References
3
Warnings
📋 Document Type: RMC

⚠️ Orphaned Nodes - Warnings (3)

These nodes have no parent references, but this is informational only and not an error.
Addressee (addressee)
No parent reference found - line ~21
Interpretation of Section 214 on Redemption (enumeration)
No parent reference found - line ~41
Closing Statement (closing)
No parent reference found - line ~51

🌳 Root Nodes (6)

Document Header
header • Line ~1
RMC No. 46-2018
title • Line ~11
Addressee
addressee • Line ~21
Provisions of Section 214 of the NIRC
introduction • Line ~31
Interpretation of Section 214 on Redemption
enumeration • Line ~41
Closing Statement
closing • Line ~51

📊 Node Types

1
header
1
title
1
addressee
1
introduction
1
enumeration
1
closing
RMC No 48-2018✅ PASSED
📁 RMC No 48-2018.yml
▼
🔍
5
Total Nodes
0
Valid References
0
Invalid References
3
Warnings
📋 Document Type: RMC

⚠️ Orphaned Nodes - Warnings (3)

These nodes have no parent references, but this is informational only and not an error.
Addressee (addressee)
No parent reference found - line ~21
Processing Time Schedule for ONETT (table)
No parent reference found - line ~31
Closing Statement (closing)
No parent reference found - line ~41

🌳 Root Nodes (5)

Document Header
header • Line ~1
RMC No. 48-2018
title • Line ~11
Addressee
addressee • Line ~21
Processing Time Schedule for ONETT
table • Line ~31
Closing Statement
closing • Line ~41

📊 Node Types

1
header
1
title
1
addressee
1
table
1
closing
RMC No 50-2018✅ PASSED
📁 RMC No 50-2018.yml
▼
🔍
6
Total Nodes
0
Valid References
0
Invalid References
3
Warnings
📋 Document Type: RMC

⚠️ Orphaned Nodes - Warnings (3)

These nodes have no parent references, but this is informational only and not an error.
Addressee (addressee)
No parent reference found - line ~21
Frequently Asked Questions on Income and Withholding Tax Provisions (qa_section)
No parent reference found - line ~41
Closing Statement (closing)
No parent reference found - line ~51

🌳 Root Nodes (6)

Document Header
header • Line ~1
RMC No. 50-2018
title • Line ~11
Addressee
addressee • Line ~21
Introduction
introduction • Line ~31
Frequently Asked Questions on Income and Withholding Tax Provisions
qa_section • Line ~41
Closing Statement
closing • Line ~51

📊 Node Types

1
header
1
title
1
addressee
1
introduction
1
qa_section
1
closing
RMC No 51-2008✅ PASSED
📁 RMC No 51-2008.yml
▼
🔍
12
Total Nodes
0
Valid References
0
Invalid References
9
Warnings
📋 Document Type: RMC

⚠️ Orphaned Nodes - Warnings (9)

These nodes have no parent references, but this is informational only and not an error.
Addressee (addressee)
No parent reference found - line ~11
Key Definitions (definition)
No parent reference found - line ~31
Applicability of Requirements (directive)
No parent reference found - line ~41
Requirements for Gross Receipts P250,000 and Below from Lone Payor (directive)
No parent reference found - line ~51
Requirements for Gross Receipts Above P250,000 and Not Exceeding P3,000,000 from Lone Payor (directive)
No parent reference found - line ~61
Requirements for Gross Receipts Above P3,000,000 from Lone Payor (directive)
No parent reference found - line ~71
Requirements for Multiple Payors and/or Other Sources of Income (directive)
No parent reference found - line ~81
Summary of Requirements (table)
No parent reference found - line ~91
Closing Statement (closing)
No parent reference found - line ~111

🌳 Root Nodes (12)

RMC No. 51-2018
title • Line ~1
Addressee
addressee • Line ~11
Purpose and Background
introduction • Line ~21
Key Definitions
definition • Line ~31
Applicability of Requirements
directive • Line ~41
Requirements for Gross Receipts P250,000 and Below from Lone Payor
directive • Line ~51
Requirements for Gross Receipts Above P250,000 and Not Exceeding P3,000,000 from Lone Payor
directive • Line ~61
Requirements for Gross Receipts Above P3,000,000 from Lone Payor
directive • Line ~71
Requirements for Multiple Payors and/or Other Sources of Income
directive • Line ~81
Summary of Requirements
table • Line ~91
Repealing Clause
note • Line ~101
Closing Statement
closing • Line ~111

📊 Node Types

5
directive
1
title
1
addressee
1
introduction
1
definition
1
table
1
note
1
closing
RMC No 54-2018✅ PASSED
📁 RMC No 54-2018.yml
▼
🔍
8
Total Nodes
0
Valid References
0
Invalid References
5
Warnings
📋 Document Type: RMC

⚠️ Orphaned Nodes - Warnings (5)

These nodes have no parent references, but this is informational only and not an error.
Addressee (addressee)
No parent reference found - line ~21
Background (directive)
No parent reference found - line ~41
Clarification (directive)
No parent reference found - line ~51
Imposition of Compromise Penalties (directive)
No parent reference found - line ~61
Closing Statement (closing)
No parent reference found - line ~71

🌳 Root Nodes (8)

Document Header
header • Line ~1
RMC No. 54-2018
title • Line ~11
Addressee
addressee • Line ~21
Purpose of the Circular
introduction • Line ~31
Background
directive • Line ~41
Clarification
directive • Line ~51
Imposition of Compromise Penalties
directive • Line ~61
Closing Statement
closing • Line ~71

📊 Node Types

3
directive
1
header
1
title
1
addressee
1
introduction
1
closing
RMC No 56-2018✅ PASSED
📁 RMC No 56-2018.yml
▼
🔍
5
Total Nodes
0
Valid References
0
Invalid References
2
Warnings
📋 Document Type: RMC

⚠️ Orphaned Nodes - Warnings (2)

These nodes have no parent references, but this is informational only and not an error.
Addressee (addressee)
No parent reference found - line ~21
Closing Statement (closing)
No parent reference found - line ~41

🌳 Root Nodes (5)

Document Header
header • Line ~1
RMC No. 56-2018
title • Line ~11
Addressee
addressee • Line ~21
Purpose and Attachment
introduction • Line ~31
Closing Statement
closing • Line ~41

📊 Node Types

1
header
1
title
1
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RMC No 72-2018✅ PASSED
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RMC No 73-2018✅ PASSED
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RMC No 75-2018✅ PASSED
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⚠️ Orphaned Nodes - Warnings (6)

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RMC No 78-2018✅ PASSED
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⚠️ Orphaned Nodes - Warnings (6)

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RMC No 85-2018✅ PASSED
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Valid References
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⚠️ Orphaned Nodes - Warnings (3)

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RMC No 86-2018✅ PASSED
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Valid References
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⚠️ Orphaned Nodes - Warnings (3)

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RMC No 88-2018✅ PASSED
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⚠️ Orphaned Nodes - Warnings (4)

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RMC No 9-2018✅ PASSED
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⚠️ Orphaned Nodes - Warnings (4)

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RMC No 91-2018✅ PASSED
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⚠️ Orphaned Nodes - Warnings (4)

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RMC No 92-2018✅ PASSED
📁 RMC No 92-2018.yml
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⚠️ Orphaned Nodes - Warnings (7)

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RMC No 96-2018✅ PASSED
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RMC No 98-2018✅ PASSED
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Valid References
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⚠️ Orphaned Nodes - Warnings (4)

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RMC No. 48-2018✅ PASSED
📁 RMC No. 48-2018.yaml
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Valid References
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ℹ️ Revenue Memorandum Circular: Flat structure - all nodes at the same level

⚠️ Orphaned Nodes - Warnings (2)

These nodes have no parent references, but this is informational only and not an error.
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RR No 1-2019✅ PASSED
📁 RR No 1-2019.yml
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⚠️ Orphaned Nodes - Warnings (4)

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Bureau of Internal Revenue - Revenue Regulations No. 1-2019
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RR No 1-2020✅ PASSED
📁 RR No 1-2020.yml
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⚠️ Orphaned Nodes - Warnings (5)

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RR No 10-2019✅ PASSED
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⚠️ Orphaned Nodes - Warnings (5)

These nodes have no parent references, but this is informational only and not an error.
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RR No 10-2020✅ PASSED
📁 RR No 10-2020.yml
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⚠️ Orphaned Nodes - Warnings (8)

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RR No 11-2020✅ PASSED
📁 RR No 11-2020.yml
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⚠️ Orphaned Nodes - Warnings (8)

These nodes have no parent references, but this is informational only and not an error.
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RR No 12-2020✅ PASSED
📁 RR No 12-2020.yml
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⚠️ Orphaned Nodes - Warnings (8)

These nodes have no parent references, but this is informational only and not an error.
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RR No 13-2020✅ PASSED
📁 RR No 13-2020.yml
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⚠️ Orphaned Nodes - Warnings (11)

These nodes have no parent references, but this is informational only and not an error.
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SECTION 8. SEPARABILITY CLAUSE
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SECTION 10. EFFECTIVITY
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Signatures
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SECTION 4 (amendment)
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SECTION 7 (amendment)
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Annex B-2 (form)
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Annex B-3 (form)
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Cover Page
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SECTION 2
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SECTION 3
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SECTION 4
amendment • Line ~51
SECTION 5
amendment • Line ~61
SECTION 6
amendment • Line ~71
SECTION 7
amendment • Line ~81
ANNEX “D” - REVISED WITHHOLDING TAX TABLE
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ANNEX “E” - REVISED WITHHOLDING TAX TABLE
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SECTION 8
amendment • Line ~111
SECTION 9
amendment • Line ~121
SECTION 10
amendment • Line ~131
SECTION 11
amendment • Line ~141
SECTION 12
amendment • Line ~151
SECTION 13
amendment • Line ~161
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SECTION 15. REPEALING CLAUSE
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SECTION 16. EFFECTIVITY
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Annex A
form • Line ~201
Annex B-1
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Annex B-2
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Annex C
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Annex F
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⚠️ Orphaned Nodes - Warnings (18)

These nodes have no parent references, but this is informational only and not an error.
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SECTION 17. Effectivity. (section)
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Signature Page (signature)
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Cover Page
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SECTION 1. Scope.
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SECTION 2. Definition of terms.
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section • Line ~31
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section • Line ~41
SECTION 5. Additional tax exemptions for a FISTC.
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SECTION 6. Privileges of a FI.
section • Line ~61
SECTION 7. True sale.
section • Line ~71
SECTION 8. Investment Unit Instruments or IUIs.
section • Line ~81
SECTION 9. Certificate of Eligibility (COE).
section • Line ~91
SECTION 10. Transfers of real property located in the Philippines.
section • Line ~101
SECTION 11. Transfer of shares of stocks in a domestic corporation.
section • Line ~111
SECTION 12. Other exempt transactions and tax privileges.
section • Line ~121
SECTION 13. Reports to be submitted by a FISTC.
section • Line ~131
SECTION 14. Abuse of tax exemptions and privileges.
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SECTION 15. Incorporation clause.
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SECTION 16. Repealing clause.
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SECTION 17. Effectivity.
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Signature Page
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Cover Page
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REVENUE REGULATIONS NO. 11-2022
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Section 5. Information Gathering Process
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Section 6. Review and Supervision Mechanism
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Approval and Signature
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⚠️ Orphaned Nodes - Warnings (7)

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Document Header
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SECTION 3. SEPARABILITY CLAUSE.
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⚠️ Orphaned Nodes - Warnings (7)

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REVENUE REGULATIONS NO. 11-2024
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section • Line ~11
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Signatures
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RR No. 11-2025✅ PASSED
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⚠️ Orphaned Nodes - Warnings (10)

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REVENUE REGULATIONS NO. 11-2025
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9
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RR No. 12-2021✅ PASSED
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⚠️ Orphaned Nodes - Warnings (11)

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Cover Page
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SECTION 8. Monitoring and Compliance.
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⚠️ Orphaned Nodes - Warnings (9)

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Subject and Addressee
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⚠️ Orphaned Nodes - Warnings (14)

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REVENUE REGULATIONS NO. 12-2024
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Cover Page
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REVENUE REGULATIONS NO. 15-2024
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REVENUE REGULATIONS NO. 6-2024
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REVENUE REGULATIONS NO. 06-2025
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REVENUE REGULATIONS NO. 7-2024
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1
preface
1
signature
RR No. 9-2025✅ PASSED
📁 RR No. 9-2025.yml
▼
🔍
13
Total Nodes
0
Valid References
0
Invalid References
11
Warnings
📋 Document Type: RR

⚠️ Orphaned Nodes - Warnings (11)

These nodes have no parent references, but this is informational only and not an error.
SEC. 1. Scope (section)
No parent reference found - line ~21
SEC. 2. Tax Treatment (section)
No parent reference found - line ~31
SEC. 3. Manner of Implementation (section)
No parent reference found - line ~41
SEC. 4. Optional VAT Registration (section)
No parent reference found - line ~51
SEC. 5. Claim of Input Tax by VAT-Registered Buyers (section)
No parent reference found - line ~61
SEC. 6. Withholding of VAT on Government Money Payments (section)
No parent reference found - line ~71
SEC. 7. Transitory Provisions (section)
No parent reference found - line ~81
SEC. 8. Separability Clause (section)
No parent reference found - line ~91
SEC. 9. Repealing Clause (section)
No parent reference found - line ~101
SEC. 10. Effectivity (section)
No parent reference found - line ~111
Signature Page (signature)
No parent reference found - line ~121

🌳 Root Nodes (13)

Cover Page
cover • Line ~1
Subject and Audience
introduction • Line ~11
SEC. 1. Scope
section • Line ~21
SEC. 2. Tax Treatment
section • Line ~31
SEC. 3. Manner of Implementation
section • Line ~41
SEC. 4. Optional VAT Registration
section • Line ~51
SEC. 5. Claim of Input Tax by VAT-Registered Buyers
section • Line ~61
SEC. 6. Withholding of VAT on Government Money Payments
section • Line ~71
SEC. 7. Transitory Provisions
section • Line ~81
SEC. 8. Separability Clause
section • Line ~91
SEC. 9. Repealing Clause
section • Line ~101
SEC. 10. Effectivity
section • Line ~111
Signature Page
signature • Line ~121

📊 Node Types

10
section
1
cover
1
introduction
1
signature

Report generated by YAML Hierarchy Validator

Individual JSON reports available in validation-output/ directory