📋 YAML Hierarchy Validation Report

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755

Total Files

751

Passed Validation

4

Failed Validation

RMC No. 01-2018 (Annex A - REVISED WITHHOLDING TAX TABLE)❌ FAILED
📁 RMC No. 01-2018 (Annex A - REVISED WITHHOLDING TAX TABLE).yml
▼
🔍
3
Total Nodes
0
Valid References
1
Invalid References
1
Warnings

❌ Document Validation Errors (1)

❌ Error: Document metadata validation failed!
Fix: Ensure all required document fields are present and properly formatted.
Document field "doc_type"
Error: Document must have a non-empty doc_type field. Use one of: rmc, rr, tax-code, ramo, blgf, generic, govt-contribution, cpar, etc.
Approximate line: 1

⚠️ Orphaned Nodes - Warnings (1)

These nodes have no parent references, but this is informational only and not an error.
Revised Withholding Tax Table Effective January 1, 2018 to December 31, 2022 (table)
No parent reference found - line ~21

🌳 Root Nodes (3)

Document Header
header • Line ~1
RMC No. 01-2018 Annex A
title • Line ~11
Revised Withholding Tax Table Effective January 1, 2018 to December 31, 2022
table • Line ~21

📊 Node Types

1
header
1
title
1
table
RMO No 37-2024❌ FAILED
📁 RMO No 37-2024.yml
▼
🔍
10
Total Nodes
0
Valid References
1
Invalid References
6
Warnings

❌ Document Validation Errors (1)

❌ Error: Document metadata validation failed!
Fix: Ensure all required document fields are present and properly formatted.
Document field "doc_type"
Error: Document must have a non-empty doc_type field. Use one of: rmc, rr, tax-code, ramo, blgf, generic, govt-contribution, cpar, etc.
Approximate line: 1

⚠️ 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
II. CRITERIA FOR CLASSIFYING TAXPAYERS (enumeration)
No parent reference found - line ~41
III. POLICIES AND GUIDELINES (directive)
No parent reference found - line ~51
IV. PROCEDURES (procedure)
No parent reference found - line ~61
V. REPEALING CLAUSE (directive)
No parent reference found - line ~71
Closing Statement (closing)
No parent reference found - line ~91

🌳 Root Nodes (10)

Document Header
header • Line ~1
RMO No. 037-2024
title • Line ~11
Addressee
addressee • Line ~21
I. OBJECTIVE
introduction • Line ~31
II. CRITERIA FOR CLASSIFYING TAXPAYERS
enumeration • Line ~41
III. POLICIES AND GUIDELINES
directive • Line ~51
IV. PROCEDURES
procedure • Line ~61
V. REPEALING CLAUSE
directive • Line ~71
VI. EFFECTIVITY
note • Line ~81
Closing Statement
closing • Line ~91

📊 Node Types

2
directive
1
header
1
title
1
addressee
1
introduction
1
enumeration
1
procedure
1
note
1
closing
RMO No. 23-2024❌ FAILED
📁 RMO No. 23-2024.yml
▼
🔍
11
Total Nodes
0
Valid References
1
Invalid References
8
Warnings

❌ Document Validation Errors (1)

❌ Error: Document metadata validation failed!
Fix: Ensure all required document fields are present and properly formatted.
Document field "doc_type"
Error: Document must have a non-empty doc_type field. Use one of: rmc, rr, tax-code, ramo, blgf, generic, govt-contribution, cpar, etc.
Approximate line: 1

⚠️ Orphaned Nodes - Warnings (8)

These nodes have no parent references, but this is informational only and not an error.
Addressee (addressee)
No parent reference found - line ~21
General Policies (enumeration)
No parent reference found - line ~41
Identification of the Risk Classification of the Claim (enumeration)
No parent reference found - line ~51
Scope of Verification Based on Risk Level (table)
No parent reference found - line ~61
Detailed Refund Claims Procedures (procedure)
No parent reference found - line ~71
Repealing Clause (directive)
No parent reference found - line ~81
Effectivity (directive)
No parent reference found - line ~91
Closing Statement (closing)
No parent reference found - line ~101

🌳 Root Nodes (11)

Document Header
header • Line ~1
RMO No. 23-2024
title • Line ~11
Addressee
addressee • Line ~21
Introduction
introduction • Line ~31
General Policies
enumeration • Line ~41
Identification of the Risk Classification of the Claim
enumeration • Line ~51
Scope of Verification Based on Risk Level
table • Line ~61
Detailed Refund Claims Procedures
procedure • Line ~71
Repealing Clause
directive • Line ~81
Effectivity
directive • Line ~91
Closing Statement
closing • Line ~101

📊 Node Types

2
enumeration
2
directive
1
header
1
title
1
addressee
1
introduction
1
table
1
procedure
1
closing
RMO No. 9-2025❌ FAILED
📁 RMO No. 9-2025.yml
▼
🔍
7
Total Nodes
0
Valid References
1
Invalid References
5
Warnings

❌ Document Validation Errors (1)

❌ Error: Document metadata validation failed!
Fix: Ensure all required document fields are present and properly formatted.
Document field "doc_type"
Error: Document must have a non-empty doc_type field. Use one of: rmc, rr, tax-code, ramo, blgf, generic, govt-contribution, cpar, etc.
Approximate line: 1

⚠️ 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
ATC Creation for Creditable Withholding Tax (table)
No parent reference found - line ~31
Repealing Clause (directive)
No parent reference found - line ~41
Effectivity (directive)
No parent reference found - line ~51
Closing Statement (closing)
No parent reference found - line ~61

🌳 Root Nodes (7)

Document Header
header • Line ~1
RMO No. 9-2025
title • Line ~11
Addressee
addressee • Line ~21
ATC Creation for Creditable Withholding Tax
table • Line ~31
Repealing Clause
directive • Line ~41
Effectivity
directive • Line ~51
Closing Statement
closing • Line ~61

📊 Node Types

2
directive
1
header
1
title
1
addressee
1
table
1
closing
Barangay Micro Business Enterprises (BMBEs)✅ PASSED
📁 Barangay Micro Business Enterprises (BMBEs).yml
▼
🔍
21
Total Nodes
0
Valid References
0
Invalid References
17
Warnings
📋 Document Type: GENERIC

⚠️ Orphaned Nodes - Warnings (17)

These nodes have no parent references, but this is informational only and not an error.
Section 3. Definition of Terms (definition)
No parent reference found - line ~41
Registration and Operation of BMBE - Section 4. Registration and Fees (procedure)
No parent reference found - line ~51
Section 5. Who are Eligible to Register (directive)
No parent reference found - line ~61
Section 6. Transfer of Ownership (procedure)
No parent reference found - line ~71
Incentives and Benefits - Section 7. Exemption from Taxes and Fees (directive)
No parent reference found - line ~81
Section 8. Exemption from the Coverage of the Minimum Wage Law (directive)
No parent reference found - line ~91
Section 9. Credit Delivery (directive)
No parent reference found - line ~101
Section 10. Technology Transfer, Production and Management Training, and Marketing Assistance (directive)
No parent reference found - line ~111
Section 11. Trade and Investment Promotion (directive)
No parent reference found - line ~121
Information Dissemination - Section 12. Information Dissemination (directive)
No parent reference found - line ~131
Penalty - Section 13. Penalty (directive)
No parent reference found - line ~141
Miscellaneous Provisions - Section 14. Annual Report (directive)
No parent reference found - line ~151
Section 15. Implementing Rules and Regulations (directive)
No parent reference found - line ~161
Section 16. Separability Clause (directive)
No parent reference found - line ~171
Section 17. Repealing Clause (directive)
No parent reference found - line ~181
Section 18. Effectivity (directive)
No parent reference found - line ~191
Approval and Signatures (closing)
No parent reference found - line ~201

🌳 Root Nodes (21)

Document Header
header • Line ~1
RA No. 9178
title • Line ~11
Preliminary Provisions - Section 1. Short Title
introduction • Line ~21
Section 2. Declaration of Policy
introduction • Line ~31
Section 3. Definition of Terms
definition • Line ~41
Registration and Operation of BMBE - Section 4. Registration and Fees
procedure • Line ~51
Section 5. Who are Eligible to Register
directive • Line ~61
Section 6. Transfer of Ownership
procedure • Line ~71
Incentives and Benefits - Section 7. Exemption from Taxes and Fees
directive • Line ~81
Section 8. Exemption from the Coverage of the Minimum Wage Law
directive • Line ~91
Section 9. Credit Delivery
directive • Line ~101
Section 10. Technology Transfer, Production and Management Training, and Marketing Assistance
directive • Line ~111
Section 11. Trade and Investment Promotion
directive • Line ~121
Information Dissemination - Section 12. Information Dissemination
directive • Line ~131
Penalty - Section 13. Penalty
directive • Line ~141
Miscellaneous Provisions - Section 14. Annual Report
directive • Line ~151
Section 15. Implementing Rules and Regulations
directive • Line ~161
Section 16. Separability Clause
directive • Line ~171
Section 17. Repealing Clause
directive • Line ~181
Section 18. Effectivity
directive • Line ~191
Approval and Signatures
closing • Line ~201

📊 Node Types

13
directive
2
introduction
2
procedure
1
header
1
title
1
definition
1
closing
BLGF Memorandum No 001-2025✅ PASSED
📁 BLGF Memorandum No 001-2025.yml
▼
🔍
76
Total Nodes
0
Valid References
0
Invalid References
70
Warnings
📋 Document Type: BLGF

⚠️ Orphaned Nodes - Warnings (70)

These nodes have no parent references, but this is informational only and not an error.
Addressee (addressee)
No parent reference found - line ~21
Dissemination Instruction (directive)
No parent reference found - line ~41
Closing Statement (closing)
No parent reference found - line ~51
TITLE I. PRELIMINARY PROVISIONS - Section 1. Title (directive)
No parent reference found - line ~91
Section 2. Policy and Objectives (directive)
No parent reference found - line ~101
Section 3. Purposes (directive)
No parent reference found - line ~111
Section 4. Definition of Terms (definition)
No parent reference found - line ~121
TITLE II. BUREAU OF LOCAL GOVERNMENT FINANCE - Chapter 1. Bureau of Local Government Finance (BLGF) Central Operations - Section 5. Powers and Functions of the BLGF Central Office (directive)
No parent reference found - line ~131
Section 6. Reorganizing the BLGF and Establishment of the Real Property Valuation Service (directive)
No parent reference found - line ~141
Section 7. Supervisory Role of the Head of the BLGF over the RPVS (directive)
No parent reference found - line ~151
Chapter 2. BLGF Regional Office Operations - Section 8. Role of the BLGF Regional Offices (directive)
No parent reference found - line ~161
TITLE III. REAL PROPERTY VALUATION UNIT IN THE LGU - Section 9. Establishment of a Real Property Valuation Unit (RPVU) (directive)
No parent reference found - line ~171
TITLE IV. CONSULTATIVE COMMITTEES - Chapter 1. The Central Consultative Committee - Section 10. Creation, Function, Composition, and Qualifications, Nomination, Selection and Term of Representatives of the Central Consultative Committee (directive)
No parent reference found - line ~181
Section 11. Meetings, Rules of Procedure and Resource Persons of the Central Consultative Committee (directive)
No parent reference found - line ~191
Section 12. Prohibition Against Double Compensation of the Members of the Central Consultative Committee (directive)
No parent reference found - line ~201
Chapter 2. The Regional Consultative Committee - Section 13. Creation, Function, Composition, and Qualifications, Nomination, Selection and Term of Representatives of the Regional Consultative Committee (directive)
No parent reference found - line ~211
Section 14. Meetings, Rules of Procedure and Resource Persons of the Regional Consultative Committee (directive)
No parent reference found - line ~221
Section 15. Submission of Reports of the Regional Consultative Committee (directive)
No parent reference found - line ~231
Section 16. Prohibition Against Double Compensation of Members of the Regional Consultative Committee (directive)
No parent reference found - line ~241
TITLE V. VALUATION STANDARDS AND MARKET VALUES - Chapter 1. Development of Valuation Standards - Section 17. Development of Valuation Standards (directive)
No parent reference found - line ~251
Section 18. Users of Valuation Standards (directive)
No parent reference found - line ~261
Section 19. Periodic Review of Valuation Standards (directive)
No parent reference found - line ~271
Section 20. Transparency and Accessibility of Valuation Standards (directive)
No parent reference found - line ~281
Chapter 2. Valuation of Real Property - Section 21. Market Value-Based Valuation (directive)
No parent reference found - line ~291
Section 22. Valuation of Depreciable Assets (directive)
No parent reference found - line ~301
Chapter 3. Preparation of the Schedule of Market Values (SMV) - Section 23. Notice and Responsibility to Prepare the SMV (procedure)
No parent reference found - line ~311
Section 24. Compliance with the PVS, Rules, Regulations, and Specifications in the Preparation of the SMV (directive)
No parent reference found - line ~321
Section 25. Timelines for the Preparation of the SMV (directive)
No parent reference found - line ~331
Section 26. Publication of the Proposed SMVs (directive)
No parent reference found - line ~341
Section 27. Public Consultations and Hearings for the Proposed SMV (procedure)
No parent reference found - line ~351
Section 28. Submission of the Proposed SMV (procedure)
No parent reference found - line ~361
Section 29. Period of SMV Review and Endorsement (directive)
No parent reference found - line ~371
Chapter 4. Review of the Schedule of Market Values - Section 30. Review and Certification of the Proposed SMV (procedure)
No parent reference found - line ~381
Section 31. Remand of the Endorsed SMV (procedure)
No parent reference found - line ~391
Section 32. Compliance with the Findings, Public Consultation, and Resubmission (procedure)
No parent reference found - line ~401
Section 33. Decision on the Resubmitted SMV (directive)
No parent reference found - line ~411
Section 34. Publication and Effectivity of the SMV (directive)
No parent reference found - line ~421
Chapter 5. Revenue and Tax Impact Report - Section 35. Transmission of the Approved SMV (directive)
No parent reference found - line ~431
Section 36. Revenue and Tax Impact Report (procedure)
No parent reference found - line ~441
Section 37. Submission of the Revenue and Tax Impact Report with Recommendations (procedure)
No parent reference found - line ~451
Section 38. Consistency with the Local Government Code of 1991 (directive)
No parent reference found - line ~461
Chapter 6. Uses of the Schedule of Market Values (SMV) - Section 39. Uses of the SMV (directive)
No parent reference found - line ~471
Section 40. Additional Indicator for the Grant of the Seal of Good Local Governance (directive)
No parent reference found - line ~481
Chapter 7. Updating of the Schedule of Market Values (SMV) - Section 41. First Updating of the SMV Upon the Effectivity of the Act (directive)
No parent reference found - line ~491
Section 42. Regular Updating of the SMVs and General Revision of Real Property Values (directive)
No parent reference found - line ~501
Section 43. Revision of the SMV During its Effectivity (directive)
No parent reference found - line ~511
Section 44. Suspension of the General Revision of Real Property Values and Assessments (directive)
No parent reference found - line ~521
Chapter 8. Capacity Building Interventions - Section 45. Development and Conduct of Capacity Building Interventions (directive)
No parent reference found - line ~531
TITLE VI. DEVELOPMENT AND MAINTENANCE OF REAL PROPERTY MARKET DATABASE - Chapter 1. Development and Maintenance of the Real Property Information System - Section 46. Development of the Real Property Information System (RPIS) (directive)
No parent reference found - line ~541
Chapter 2. Supply and Transmission of Real Property Transactions Data - Section 47. Duty of Register of Deeds to Supply Assessors with Real Property Transactions Data (directive)
No parent reference found - line ~551
Section 48. Transmission of Real Property Transactions Data to the BLGF (directive)
No parent reference found - line ~561
TITLE VII. APPOINTMENT OF ASSESSORS - Section 49. Appointment of Assessors (directive)
No parent reference found - line ~571
TITLE VIII. PENAL PROVISIONS - Section 50. Violations Committed by Government Officials and Employees (directive)
No parent reference found - line ~581
Section 51. Unlawful or Unauthorized Processing or Disclosure of Information (directive)
No parent reference found - line ~591
Section 52. Other Violations of the Act (directive)
No parent reference found - line ~601
TITLE IX. TRANSITORY PROVISIONS - Section 53. Transitory Guidelines (directive)
No parent reference found - line ~611
Section 54. Basis of the Internal Revenue Taxes (directive)
No parent reference found - line ~621
Section 55. Cap on the Increase of the Real Property Tax Resulting from the Increase in Real Property Values and Assessments (directive)
No parent reference found - line ~631
Section 56. Grant of Tax Amnesty on Real Property Taxes and Special Levies on Real Property (directive)
No parent reference found - line ~641
Section 57. Saving Clause (directive)
No parent reference found - line ~651
TITLE X. FUNDING REQUIREMENTS - Section 58. Budgetary Requirements for the Updating of SMVs and General Revision of Real Property Values and Assessments (directive)
No parent reference found - line ~661
Section 59. Appropriations (directive)
No parent reference found - line ~671
TITLE XI. MISCELLANEOUS PROVISIONS - Section 60. Ensuring Gender Equity, Inclusivity, and Fairness (directive)
No parent reference found - line ~681
Section 61. Reportorial Requirement (directive)
No parent reference found - line ~691
Section 62. Suppletory Application of Existing laws (directive)
No parent reference found - line ~701
Section 63. Computation of Periods (directive)
No parent reference found - line ~711
Section 64. Separability Clause (directive)
No parent reference found - line ~721
Section 65. Repealing Clause (amendment)
No parent reference found - line ~731
Section 66. Effectivity (directive)
No parent reference found - line ~741
Approval Signature (signature)
No parent reference found - line ~751

🌳 Root Nodes (76)

Document Header
header • Line ~1
Memorandum Circular No. 001, 2025
title • Line ~11
Addressee
addressee • Line ~21
Introduction
introduction • Line ~31
Dissemination Instruction
directive • Line ~41
Closing Statement
closing • Line ~51
IRR Title Page
title • Line ~61
Table of Contents
toc • Line ~71
IRR Introduction
introduction • Line ~81
TITLE I. PRELIMINARY PROVISIONS - Section 1. Title
directive • Line ~91
Section 2. Policy and Objectives
directive • Line ~101
Section 3. Purposes
directive • Line ~111
Section 4. Definition of Terms
definition • Line ~121
TITLE II. BUREAU OF LOCAL GOVERNMENT FINANCE - Chapter 1. Bureau of Local Government Finance (BLGF) Central Operations - Section 5. Powers and Functions of the BLGF Central Office
directive • Line ~131
Section 6. Reorganizing the BLGF and Establishment of the Real Property Valuation Service
directive • Line ~141
Section 7. Supervisory Role of the Head of the BLGF over the RPVS
directive • Line ~151
Chapter 2. BLGF Regional Office Operations - Section 8. Role of the BLGF Regional Offices
directive • Line ~161
TITLE III. REAL PROPERTY VALUATION UNIT IN THE LGU - Section 9. Establishment of a Real Property Valuation Unit (RPVU)
directive • Line ~171
TITLE IV. CONSULTATIVE COMMITTEES - Chapter 1. The Central Consultative Committee - Section 10. Creation, Function, Composition, and Qualifications, Nomination, Selection and Term of Representatives of the Central Consultative Committee
directive • Line ~181
Section 11. Meetings, Rules of Procedure and Resource Persons of the Central Consultative Committee
directive • Line ~191
Section 12. Prohibition Against Double Compensation of the Members of the Central Consultative Committee
directive • Line ~201
Chapter 2. The Regional Consultative Committee - Section 13. Creation, Function, Composition, and Qualifications, Nomination, Selection and Term of Representatives of the Regional Consultative Committee
directive • Line ~211
Section 14. Meetings, Rules of Procedure and Resource Persons of the Regional Consultative Committee
directive • Line ~221
Section 15. Submission of Reports of the Regional Consultative Committee
directive • Line ~231
Section 16. Prohibition Against Double Compensation of Members of the Regional Consultative Committee
directive • Line ~241
TITLE V. VALUATION STANDARDS AND MARKET VALUES - Chapter 1. Development of Valuation Standards - Section 17. Development of Valuation Standards
directive • Line ~251
Section 18. Users of Valuation Standards
directive • Line ~261
Section 19. Periodic Review of Valuation Standards
directive • Line ~271
Section 20. Transparency and Accessibility of Valuation Standards
directive • Line ~281
Chapter 2. Valuation of Real Property - Section 21. Market Value-Based Valuation
directive • Line ~291
Section 22. Valuation of Depreciable Assets
directive • Line ~301
Chapter 3. Preparation of the Schedule of Market Values (SMV) - Section 23. Notice and Responsibility to Prepare the SMV
procedure • Line ~311
Section 24. Compliance with the PVS, Rules, Regulations, and Specifications in the Preparation of the SMV
directive • Line ~321
Section 25. Timelines for the Preparation of the SMV
directive • Line ~331
Section 26. Publication of the Proposed SMVs
directive • Line ~341
Section 27. Public Consultations and Hearings for the Proposed SMV
procedure • Line ~351
Section 28. Submission of the Proposed SMV
procedure • Line ~361
Section 29. Period of SMV Review and Endorsement
directive • Line ~371
Chapter 4. Review of the Schedule of Market Values - Section 30. Review and Certification of the Proposed SMV
procedure • Line ~381
Section 31. Remand of the Endorsed SMV
procedure • Line ~391
Section 32. Compliance with the Findings, Public Consultation, and Resubmission
procedure • Line ~401
Section 33. Decision on the Resubmitted SMV
directive • Line ~411
Section 34. Publication and Effectivity of the SMV
directive • Line ~421
Chapter 5. Revenue and Tax Impact Report - Section 35. Transmission of the Approved SMV
directive • Line ~431
Section 36. Revenue and Tax Impact Report
procedure • Line ~441
Section 37. Submission of the Revenue and Tax Impact Report with Recommendations
procedure • Line ~451
Section 38. Consistency with the Local Government Code of 1991
directive • Line ~461
Chapter 6. Uses of the Schedule of Market Values (SMV) - Section 39. Uses of the SMV
directive • Line ~471
Section 40. Additional Indicator for the Grant of the Seal of Good Local Governance
directive • Line ~481
Chapter 7. Updating of the Schedule of Market Values (SMV) - Section 41. First Updating of the SMV Upon the Effectivity of the Act
directive • Line ~491
Section 42. Regular Updating of the SMVs and General Revision of Real Property Values
directive • Line ~501
Section 43. Revision of the SMV During its Effectivity
directive • Line ~511
Section 44. Suspension of the General Revision of Real Property Values and Assessments
directive • Line ~521
Chapter 8. Capacity Building Interventions - Section 45. Development and Conduct of Capacity Building Interventions
directive • Line ~531
TITLE VI. DEVELOPMENT AND MAINTENANCE OF REAL PROPERTY MARKET DATABASE - Chapter 1. Development and Maintenance of the Real Property Information System - Section 46. Development of the Real Property Information System (RPIS)
directive • Line ~541
Chapter 2. Supply and Transmission of Real Property Transactions Data - Section 47. Duty of Register of Deeds to Supply Assessors with Real Property Transactions Data
directive • Line ~551
Section 48. Transmission of Real Property Transactions Data to the BLGF
directive • Line ~561
TITLE VII. APPOINTMENT OF ASSESSORS - Section 49. Appointment of Assessors
directive • Line ~571
TITLE VIII. PENAL PROVISIONS - Section 50. Violations Committed by Government Officials and Employees
directive • Line ~581
Section 51. Unlawful or Unauthorized Processing or Disclosure of Information
directive • Line ~591
Section 52. Other Violations of the Act
directive • Line ~601
TITLE IX. TRANSITORY PROVISIONS - Section 53. Transitory Guidelines
directive • Line ~611
Section 54. Basis of the Internal Revenue Taxes
directive • Line ~621
Section 55. Cap on the Increase of the Real Property Tax Resulting from the Increase in Real Property Values and Assessments
directive • Line ~631
Section 56. Grant of Tax Amnesty on Real Property Taxes and Special Levies on Real Property
directive • Line ~641
Section 57. Saving Clause
directive • Line ~651
TITLE X. FUNDING REQUIREMENTS - Section 58. Budgetary Requirements for the Updating of SMVs and General Revision of Real Property Values and Assessments
directive • Line ~661
Section 59. Appropriations
directive • Line ~671
TITLE XI. MISCELLANEOUS PROVISIONS - Section 60. Ensuring Gender Equity, Inclusivity, and Fairness
directive • Line ~681
Section 61. Reportorial Requirement
directive • Line ~691
Section 62. Suppletory Application of Existing laws
directive • Line ~701
Section 63. Computation of Periods
directive • Line ~711
Section 64. Separability Clause
directive • Line ~721
Section 65. Repealing Clause
amendment • Line ~731
Section 66. Effectivity
directive • Line ~741
Approval Signature
signature • Line ~751

📊 Node Types

57
directive
8
procedure
2
title
2
introduction
1
header
1
addressee
1
closing
1
toc
1
definition
1
amendment
1
signature
English Gabay sa Pagbubuwis - Sample✅ PASSED
📁 English Gabay sa Pagbubuwis - Sample.yml
▼
🔍
4
Total Nodes
2
Valid References
0
Invalid References
0
Warnings
📋 Document Type: INTERNAL

🌳 Root Nodes (2)

Tax Guide
title • Line ~1
Introduction to Registration Methods
introduction • Line ~11

📊 Node Types

2
section
1
title
1
introduction
Gabay sa Pagbubuwis - Sample✅ PASSED
📁 Gabay sa Pagbubuwis - Sample.yml
▼
🔍
4
Total Nodes
2
Valid References
0
Invalid References
0
Warnings
📋 Document Type: INTERNAL

🌳 Root Nodes (2)

Gabay Sa Pagbubuwis
title • Line ~1
Panimula sa Mga Paraan ng Pagrehistro
introduction • Line ~11

📊 Node Types

2
section
1
title
1
introduction
JUAN TAX-AT-A-TIME✅ PASSED
📁 JUAN TAX-AT-A-TIME.yml
▼
🔍
28
Total Nodes
0
Valid References
0
Invalid References
21
Warnings
📋 Document Type: INTERNAL

⚠️ Orphaned Nodes - Warnings (21)

These nodes have no parent references, but this is informational only and not an error.
Inside This Book (enumeration)
No parent reference found - line ~11
Acknowledgment (acknowledgments)
No parent reference found - line ~51
Final Message (closing)
No parent reference found - line ~71
Chapter 1: Who is Juan to the BIR? (directive)
No parent reference found - line ~91
Chapter 2: The Registration Roadmap (procedure)
No parent reference found - line ~101
Chapter 3: BMBE Power-Up (directive)
No parent reference found - line ~111
Chapter 4: 8% Flat Rate vs. Graduated Rates (table)
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Chapter 5: The Art of Invoicing under the EOPT Act (directive)
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Announcement of Availability
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Transactions for Taxpayer Branches in ORUS
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Enrollment Procedure for Branches
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Valid References
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Invalid References
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Warnings
📋 Document Type: RMC

⚠️ Orphaned Nodes - Warnings (4)

These nodes have no parent references, but this is informational only and not an error.
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RMC No 100-2019✅ PASSED
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Valid References
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⚠️ Orphaned Nodes - Warnings (3)

These nodes have no parent references, but this is informational only and not an error.
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RMC No. 100-2019
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Total Nodes
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Valid References
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Warnings
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⚠️ Orphaned Nodes - Warnings (3)

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RMC No. 100-2023
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RMC No 100-2025✅ PASSED
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Valid References
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Warnings
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⚠️ Orphaned Nodes - Warnings (3)

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RMC No. 100-2025
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Applicability of Extensions
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RMC No 101-2021✅ PASSED
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Valid References
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Warnings
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⚠️ Orphaned Nodes - Warnings (3)

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Extension of Filing Deadline and Suspension of Processing Period
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RMC No 101-2024✅ PASSED
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Total Nodes
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Valid References
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Warnings
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⚠️ Orphaned Nodes - Warnings (3)

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RMC No. 101-2024
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RMC No 101-2025✅ PASSED
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Valid References
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Warnings
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⚠️ Orphaned Nodes - Warnings (6)

These nodes have no parent references, but this is informational only and not an error.
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Affected Areas and Revenue District Offices (table)
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RMC No. 101-2025
title • Line ~1
Addressee
addressee • Line ~11
Purpose and Background
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directive • Line ~31
Affected Areas and Revenue District Offices
table • Line ~41
Extended Deadlines for BIR Forms and Returns
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No Penalties Provision
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RMC No 102-2021✅ PASSED
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Total Nodes
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Valid References
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Warnings
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⚠️ Orphaned Nodes - Warnings (3)

These nodes have no parent references, but this is informational only and not an error.
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RMC No. 102-2021
title • Line ~11
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Schedule for Transition to 3rd Generation Internal Revenue Stamps
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RMC No 102-2024✅ PASSED
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Total Nodes
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Valid References
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Warnings
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⚠️ Orphaned Nodes - Warnings (3)

These nodes have no parent references, but this is informational only and not an error.
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RMC No 104-2022✅ PASSED
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Total Nodes
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Valid References
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Invalid References
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Warnings
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⚠️ Orphaned Nodes - Warnings (3)

These nodes have no parent references, but this is informational only and not an error.
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🌳 Root Nodes (5)

Document Header
header • Line ~1
RMC No. 104-2022
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RMC No 105-2023✅ PASSED
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11
Total Nodes
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Valid References
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Invalid References
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Warnings
📋 Document Type: RMC

⚠️ Orphaned Nodes - Warnings (8)

These nodes have no parent references, but this is informational only and not an error.
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header • Line ~1
RMC No. 105-2023
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Addressee
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Excise Tax Rates for Vapor Products
table • Line ~51
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RMC No 105-2024✅ PASSED
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11
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Valid References
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Invalid References
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Warnings
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⚠️ Orphaned Nodes - Warnings (6)

These nodes have no parent references, but this is informational only and not an error.
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Policy and Guidelines (directive)
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Repealing Clause (amendment)
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Closing Statement (closing)
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🌳 Root Nodes (11)

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header • Line ~1
RMC No. 105-2024
title • Line ~11
Addressee
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Objectives
introduction • Line ~31
Scope
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Definition of Terms
definition • Line ~51
Policy and Guidelines
directive • Line ~61
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Separability Clause
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amendment • Line ~91
Closing Statement
closing • Line ~101

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addressee
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RMC No 105-2025✅ PASSED
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Total Nodes
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Valid References
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Invalid References
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Warnings
📋 Document Type: RMC

⚠️ Orphaned Nodes - Warnings (5)

These nodes have no parent references, but this is informational only and not an error.
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Section 4. Administrative Requirement (directive)
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Closing Statement (closing)
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🌳 Root Nodes (7)

RMC No. 105-2025
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Addressee
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RMC No 106-2019✅ PASSED
📁 RMC No 106-2019.yml
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Total Nodes
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Valid References
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Invalid References
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Warnings
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⚠️ 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
Prescription of Revised BIR Form No. 2000-OT (directive)
No parent reference found - line ~31
Closing Statement (closing)
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🌳 Root Nodes (5)

Document Header
header • Line ~1
RMC No. 106-2019
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Addressee
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📊 Node Types

1
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RMC No 106-2025✅ PASSED
📁 RMC No 106-2025.yml
▼
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Total Nodes
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Valid References
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Invalid References
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Warnings
📋 Document Type: RMC

⚠️ Orphaned Nodes - Warnings (5)

These nodes have no parent references, but this is informational only and not an error.
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Additional BIR Forms and Extended Due Dates (table)
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Closing Statement (closing)
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🌳 Root Nodes (7)

RMC No. 106-2025
title • Line ~1
Addressee
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Reference and Purpose
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Additional BIR Forms and Extended Due Dates
table • Line ~31
Applicability of Extension
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Closing Statement
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RMC No 107-2018✅ PASSED
📁 RMC No 107-2018.yml
▼
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Total Nodes
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Valid References
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Invalid References
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Warnings
📋 Document Type: RMC

⚠️ Orphaned Nodes - Warnings (3)

These nodes have no parent references, but this is informational only and not an error.
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🌳 Root Nodes (5)

Document Header
header • Line ~1
RMC No. 107-2018
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Addressee
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RMC No 107-2019✅ PASSED
📁 RMC No 107-2019.yml
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8
Total Nodes
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Valid References
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Invalid References
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Warnings
📋 Document Type: RMC

⚠️ Orphaned Nodes - Warnings (6)

These nodes have no parent references, but this is informational only and not an error.
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Requirements for Receipts/Invoices (directive)
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🌳 Root Nodes (8)

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header • Line ~1
RMC No. 107-2019
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Addressee
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Extension of Validity Period
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RMC No 107-2021✅ PASSED
📁 RMC No 107-2021.yaml
▼
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Total Nodes
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Valid References
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Invalid References
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Warnings
📋 Document Type: RMC

⚠️ Orphaned Nodes - Warnings (3)

These nodes have no parent references, but this is informational only and not an error.
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No parent reference found - line ~21
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🌳 Root Nodes (5)

Document Header
header • Line ~1
RMC No. 107-2021
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Circularizing Republic Act No. 11590
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RMC No 107-2025✅ PASSED
📁 RMC No 107-2025.yml
▼
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10
Total Nodes
0
Valid References
0
Invalid References
8
Warnings
📋 Document Type: RMC

⚠️ Orphaned Nodes - Warnings (8)

These nodes have no parent references, but this is informational only and not an error.
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🌳 Root Nodes (10)

RMC No. 107-2025
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RMC No 108-2020✅ PASSED
📁 RMC No 108-2020.yml
▼
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7
Total Nodes
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Valid References
0
Invalid References
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Warnings
📋 Document Type: RMC

⚠️ Orphaned Nodes - Warnings (5)

These nodes have no parent references, but this is informational only and not an error.
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No parent reference found - line ~21
BIR Forms for VAPP (table)
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header • Line ~1
RMC No. 108-2020
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Addressee
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BIR Forms for VAPP
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Availability of Forms
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📊 Node Types

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RMC No 109-2023✅ PASSED
📁 RMC No 109-2023.yaml
▼
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Total Nodes
0
Valid References
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Invalid References
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Warnings
📋 Document Type: RMC

⚠️ Orphaned Nodes - Warnings (4)

These nodes have no parent references, but this is informational only and not an error.
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Document Header
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RMC No. 109-2023
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Addressee
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Registration-Related Transactions
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Procedures to Use TRRA Portal
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📊 Node Types

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RMC No 109-2024✅ PASSED
📁 RMC No 109-2024.yml
▼
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7
Total Nodes
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Valid References
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Invalid References
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Warnings
📋 Document Type: RMC

⚠️ Orphaned Nodes - Warnings (4)

These nodes have no parent references, but this is informational only and not an error.
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No parent reference found - line ~21
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🌳 Root Nodes (7)

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RMC No. 109-2024
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📊 Node Types

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RMC No 11-2020✅ PASSED
📁 RMC No 11-2020.yml
▼
🔍
8
Total Nodes
0
Valid References
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Invalid References
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Warnings
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RMC No 11-2024✅ PASSED
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RMC No 110-2020✅ PASSED
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Valid References
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RMC No 110-2024✅ PASSED
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Valid References
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⚠️ Orphaned Nodes - Warnings (3)

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RMC No 111-2020✅ PASSED
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Valid References
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⚠️ Orphaned Nodes - Warnings (3)

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RMC No 111-2021✅ PASSED
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Valid References
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Warnings
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⚠️ Orphaned Nodes - Warnings (6)

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RMC No 111-2022✅ PASSED
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Valid References
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⚠️ Orphaned Nodes - Warnings (3)

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RMC No 111-2024✅ PASSED
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Valid References
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⚠️ Orphaned Nodes - Warnings (3)

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RMC No 112-2023✅ PASSED
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Valid References
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⚠️ Orphaned Nodes - Warnings (4)

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RMC No 112-2024✅ PASSED
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Valid References
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Warnings
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⚠️ Orphaned Nodes - Warnings (3)

These nodes have no parent references, but this is informational only and not an error.
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RMC No 113-2020✅ PASSED
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Valid References
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Warnings
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⚠️ Orphaned Nodes - Warnings (3)

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RMC No 113-2023✅ PASSED
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Valid References
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Warnings
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⚠️ Orphaned Nodes - Warnings (2)

These nodes have no parent references, but this is informational only and not an error.
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RMC No 113-2024✅ PASSED
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Valid References
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RMC No 114-2020✅ PASSED
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Valid References
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⚠️ Orphaned Nodes - Warnings (7)

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RMC No 114-2023✅ PASSED
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Valid References
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Warnings
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⚠️ Orphaned Nodes - Warnings (3)

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RMC No 114-2024✅ PASSED
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Valid References
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Warnings
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⚠️ Orphaned Nodes - Warnings (2)

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RMC No 115-2020✅ PASSED
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Valid References
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Warnings
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⚠️ Orphaned Nodes - Warnings (4)

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RMC No 115-2021✅ PASSED
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Valid References
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Warnings
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⚠️ Orphaned Nodes - Warnings (3)

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RMC No 115-2023✅ PASSED
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Valid References
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Invalid References
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Warnings
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⚠️ Orphaned Nodes - Warnings (4)

These nodes have no parent references, but this is informational only and not an error.
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RMC No 115-2024✅ PASSED
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Valid References
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Warnings
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⚠️ Orphaned Nodes - Warnings (3)

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RMC No 116-2019✅ PASSED
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Valid References
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Warnings
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⚠️ Orphaned Nodes - Warnings (4)

These nodes have no parent references, but this is informational only and not an error.
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RMC No 116-2024✅ PASSED
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Total Nodes
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Valid References
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Invalid References
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Warnings
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⚠️ Orphaned Nodes - Warnings (4)

These nodes have no parent references, but this is informational only and not an error.
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RMC No 117-2019✅ PASSED
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⚠️ Orphaned Nodes - Warnings (3)

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Total Nodes
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Valid References
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RMC No 118-2019✅ PASSED
📁 RMC No 118-2019.yml
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RMC No 118-2022✅ PASSED
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Valid References
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RMC No 119-2021✅ PASSED
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Valid References
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Invalid References
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RMC No 119-2024✅ PASSED
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Valid References
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RMC No 12-2020✅ PASSED
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Valid References
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RMC No 12-2022✅ PASSED
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Valid References
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RMC No 12-2023✅ PASSED
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Valid References
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⚠️ Orphaned Nodes - Warnings (4)

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RMC No 12-2024✅ PASSED
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Valid References
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Warnings
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⚠️ Orphaned Nodes - Warnings (6)

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📁 RMC No 12-2025.yml
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Valid References
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Warnings
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These nodes have no parent references, but this is informational only and not an error.
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RMC No 12-2026✅ PASSED
📁 RMC No 12-2026.yml
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Valid References
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Invalid References
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Warnings
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⚠️ Orphaned Nodes - Warnings (4)

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RMC No 120-2020✅ PASSED
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Valid References
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Warnings
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⚠️ Orphaned Nodes - Warnings (3)

These nodes have no parent references, but this is informational only and not an error.
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RMC No 120-2021✅ PASSED
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Valid References
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Warnings
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⚠️ Orphaned Nodes - Warnings (2)

These nodes have no parent references, but this is informational only and not an error.
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RMC No 120-2023✅ PASSED
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Valid References
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Warnings
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⚠️ Orphaned Nodes - Warnings (4)

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RMC No 121-2019✅ PASSED
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Valid References
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Invalid References
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Warnings
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RMC No 121-2020✅ PASSED
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Valid References
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Warnings
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RMC No 121-2021✅ PASSED
📁 RMC No 121-2021.yaml
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Valid References
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Warnings
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⚠️ Orphaned Nodes - Warnings (4)

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RMC No 121-2023✅ PASSED
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Valid References
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Warnings
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RMC No 122-2019✅ PASSED
📁 RMC No 122-2019.yml
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Valid References
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Warnings
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⚠️ Orphaned Nodes - Warnings (3)

These nodes have no parent references, but this is informational only and not an error.
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RMC No 122-2020✅ PASSED
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Valid References
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Warnings
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⚠️ Orphaned Nodes - Warnings (2)

These nodes have no parent references, but this is informational only and not an error.
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RMC No 122-2021✅ PASSED
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Valid References
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Invalid References
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Warnings
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⚠️ Orphaned Nodes - Warnings (4)

These nodes have no parent references, but this is informational only and not an error.
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Total Nodes
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Valid References
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RMC No 122-2024✅ PASSED
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RMC No 123-2019✅ PASSED
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Valid References
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RMC No 123-2020✅ PASSED
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Valid References
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RMC No 123-2021✅ PASSED
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Valid References
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⚠️ Orphaned Nodes - Warnings (2)

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RMC No 123-2022✅ PASSED
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Valid References
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Warnings
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⚠️ Orphaned Nodes - Warnings (3)

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RMC No 123-2023✅ PASSED
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Valid References
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⚠️ Orphaned Nodes - Warnings (2)

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RMC No 123-2024✅ PASSED
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Valid References
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Warnings
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⚠️ Orphaned Nodes - Warnings (3)

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RMC No 124-2020✅ PASSED
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Valid References
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⚠️ Orphaned Nodes - Warnings (3)

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RMC No 124-2021✅ PASSED
📁 RMC No 124-2021.yaml
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Valid References
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Warnings
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⚠️ Orphaned Nodes - Warnings (3)

These nodes have no parent references, but this is informational only and not an error.
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RMC No 124-2023✅ PASSED
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Valid References
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Warnings
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⚠️ Orphaned Nodes - Warnings (2)

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RMC No 125-2021✅ PASSED
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Valid References
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RMC No 125-2023✅ PASSED
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Valid References
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⚠️ Orphaned Nodes - Warnings (4)

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RMC No. 125-2023
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RMC No 125-2024✅ PASSED
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Valid References
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Warnings
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⚠️ Orphaned Nodes - Warnings (4)

These nodes have no parent references, but this is informational only and not an error.
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RMC No 126-2021✅ PASSED
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Valid References
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Invalid References
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Warnings
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⚠️ Orphaned Nodes - Warnings (4)

These nodes have no parent references, but this is informational only and not an error.
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RMC No 126-2023✅ PASSED
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Valid References
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⚠️ Orphaned Nodes - Warnings (2)

These nodes have no parent references, but this is informational only and not an error.
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RMC No 126-2024✅ PASSED
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Valid References
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Warnings
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⚠️ Orphaned Nodes - Warnings (2)

These nodes have no parent references, but this is informational only and not an error.
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RMC No 127-2020✅ PASSED
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Valid References
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Warnings
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⚠️ Orphaned Nodes - Warnings (5)

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RMC No 127-2021✅ PASSED
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Total Nodes
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Valid References
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Invalid References
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Warnings
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⚠️ Orphaned Nodes - Warnings (2)

These nodes have no parent references, but this is informational only and not an error.
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RMC No 127-2024✅ PASSED
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Valid References
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Warnings
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⚠️ Orphaned Nodes - Warnings (3)

These nodes have no parent references, but this is informational only and not an error.
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RMC No 128-2019✅ PASSED
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Total Nodes
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Valid References
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Invalid References
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Warnings
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⚠️ Orphaned Nodes - Warnings (4)

These nodes have no parent references, but this is informational only and not an error.
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RMC No 128-2024✅ PASSED
📁 RMC No 128-2024.yml
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Total Nodes
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Valid References
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Invalid References
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Warnings
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⚠️ Orphaned Nodes - Warnings (6)

These nodes have no parent references, but this is informational only and not an error.
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RMC No 129-2020✅ PASSED
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Valid References
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Invalid References
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Warnings
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⚠️ Orphaned Nodes - Warnings (3)

These nodes have no parent references, but this is informational only and not an error.
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RMC No 129-2021✅ PASSED
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Total Nodes
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Valid References
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Invalid References
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Warnings
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⚠️ Orphaned Nodes - Warnings (2)

These nodes have no parent references, but this is informational only and not an error.
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RMC No 129-2024✅ PASSED
📁 RMC No 129-2024.yml
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Total Nodes
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Valid References
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Invalid References
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Warnings
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⚠️ Orphaned Nodes - Warnings (2)

These nodes have no parent references, but this is informational only and not an error.
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RMC No 132-2020✅ PASSED
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RMC No 139-2020✅ PASSED
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RMC No 14-2020✅ PASSED
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Total Nodes
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Valid References
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⚠️ Orphaned Nodes - Warnings (8)

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RMC No. 14-2020
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Valid References
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Warnings
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⚠️ Orphaned Nodes - Warnings (3)

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Valid References
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⚠️ Orphaned Nodes - Warnings (3)

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Total Nodes
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Valid References
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Invalid References
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Warnings
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⚠️ Orphaned Nodes - Warnings (6)

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RMC No 141-2019✅ PASSED
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Total Nodes
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Valid References
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RMC No. 141-2019
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Valid References
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⚠️ Orphaned Nodes - Warnings (3)

These nodes have no parent references, but this is informational only and not an error.
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RMC No 142-2019✅ PASSED
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Valid References
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Warnings
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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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RMC No. 142-2019
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RMC No 142-2022✅ PASSED
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Valid References
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Warnings
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⚠️ Orphaned Nodes - Warnings (2)

These nodes have no parent references, but this is informational only and not an error.
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RMC No 143-2019✅ PASSED
📁 RMC No 143-2019.yml
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Total Nodes
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Valid References
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Invalid References
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Warnings
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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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Addressee
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Background on Creditable Withholding Tax Regulations
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Rationale for RR No. 7-2019
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RMC No 143-2022✅ PASSED
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Valid References
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Invalid References
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Warnings
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⚠️ Orphaned Nodes - Warnings (7)

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RMC No. 143-2022
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Addressee
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Purpose and Clarification
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Effectivity
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Tax Treatment
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Total Nodes
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Valid References
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Invalid References
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Warnings
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⚠️ Orphaned Nodes - Warnings (2)

These nodes have no parent references, but this is informational only and not an error.
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RMC No 148-2022✅ PASSED
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Total Nodes
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Valid References
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Invalid References
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Warnings
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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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RMC No. 148-2022
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Purpose and Lifting of Suspension
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Compliance Requirements
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RMC No 15-2020✅ PASSED
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Total Nodes
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Valid References
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Invalid References
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Warnings
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⚠️ Orphaned Nodes - Warnings (3)

These nodes have no parent references, but this is informational only and not an error.
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RMC No. 15-2020
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RMC No 15-2022✅ PASSED
📁 RMC No 15-2022.yaml
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Total Nodes
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Valid References
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Invalid References
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Warnings
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⚠️ Orphaned Nodes - Warnings (4)

These nodes have no parent references, but this is informational only and not an error.
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Addressee
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RMC No 15-2023✅ PASSED
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Total Nodes
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Valid References
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Invalid References
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Warnings
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⚠️ Orphaned Nodes - Warnings (2)

These nodes have no parent references, but this is informational only and not an error.
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RMC No 15-2024✅ PASSED
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Total Nodes
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Valid References
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Invalid References
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Warnings
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⚠️ Orphaned Nodes - Warnings (3)

These nodes have no parent references, but this is informational only and not an error.
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RMC No 15-2025✅ PASSED
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Total Nodes
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Valid References
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Invalid References
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Warnings
📋 Document Type: RMC

⚠️ Orphaned Nodes - Warnings (5)

These nodes have no parent references, but this is informational only and not an error.
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RMC No 152-2022✅ PASSED
📁 RMC No 152-2022.yaml
▼
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Total Nodes
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Valid References
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Invalid References
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Warnings
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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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RMC No 153-2022✅ PASSED
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Total Nodes
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Valid References
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Invalid References
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Warnings
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⚠️ Orphaned Nodes - Warnings (4)

These nodes have no parent references, but this is informational only and not an error.
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RMC No. 153-2022
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RMC No 154-2022✅ PASSED
📁 RMC No 154-2022.yaml
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Total Nodes
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Valid References
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Invalid References
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Warnings
📋 Document Type: RMC

⚠️ Orphaned Nodes - Warnings (4)

These nodes have no parent references, but this is informational only and not an error.
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🌳 Root Nodes (7)

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RMC No 155-2022✅ PASSED
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Total Nodes
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Valid References
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Invalid References
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Warnings
📋 Document Type: RMC

⚠️ Orphaned Nodes - Warnings (3)

These nodes have no parent references, but this is informational only and not an error.
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🌳 Root Nodes (6)

Document Header
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RMC No. 155-2022
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RMC No 158-2022✅ PASSED
📁 RMC No 158-2022.yaml
▼
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Total Nodes
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Valid References
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Invalid References
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Warnings
📋 Document Type: RMC

⚠️ Orphaned Nodes - Warnings (5)

These nodes have no parent references, but this is informational only and not an error.
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Document Header
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RMC No. 158-2022
title • Line ~11
Addressee
addressee • Line ~21
Introduction to Clarification on Non-Submission of TIN
introduction • Line ~31
Justifiable Reasons for Non-Submission
enumeration • Line ~41
Penalties for Non-Submission After Justifiable Reasons Cease
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Requirements for Submission of TIN for Cooperatives
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Closing Statement
closing • Line ~71

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2
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1
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▼
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Valid References
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Invalid References
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Warnings
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⚠️ Orphaned Nodes - Warnings (3)

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Addressee
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1
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Total Nodes
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Valid References
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Invalid References
4
Warnings
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⚠️ Orphaned Nodes - Warnings (4)

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RMC No. 16-2022
title • Line ~11
Addressee
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Purpose and Clarification of RR No. 1-2022
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Clarifications on Extension of Deadlines
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Valid References
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Warnings
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⚠️ Orphaned Nodes - Warnings (3)

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RMC No. 16-2024
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Addressee
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Extension of Deadline for Alphalist Submission
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1
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Total Nodes
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Valid References
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Invalid References
3
Warnings
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⚠️ Orphaned Nodes - Warnings (3)

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Document Header
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RMC No. 16-2025
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Total Nodes
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Valid References
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Invalid References
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Warnings
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⚠️ Orphaned Nodes - Warnings (3)

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RMC No. 160-2022
title • Line ~11
Addressee
addressee • Line ~21
Introduction to Revised Alphalist Format
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Directive on Attachment and Filing
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RMC No 17-2019✅ PASSED
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6
Total Nodes
0
Valid References
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Invalid References
3
Warnings
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⚠️ Orphaned Nodes - Warnings (3)

These nodes have no parent references, but this is informational only and not an error.
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RMC No. 17-2019
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Addressee
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RMC No 17-2020✅ PASSED
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Total Nodes
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Valid References
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Invalid References
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Warnings
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⚠️ Orphaned Nodes - Warnings (3)

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RMC No 17-2023✅ PASSED
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Total Nodes
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Valid References
0
Invalid References
2
Warnings
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⚠️ Orphaned Nodes - Warnings (2)

These nodes have no parent references, but this is informational only and not an error.
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🌳 Root Nodes (5)

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RMC No 18-2020✅ PASSED
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Total Nodes
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Valid References
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Invalid References
4
Warnings
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⚠️ Orphaned Nodes - Warnings (4)

These nodes have no parent references, but this is informational only and not an error.
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RMC No. 18-2020
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Total Nodes
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Valid References
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Invalid References
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Warnings
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⚠️ Orphaned Nodes - Warnings (3)

These nodes have no parent references, but this is informational only and not an error.
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RMC No. 18-2021
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RMC No 18-2023✅ PASSED
📁 RMC No 18-2023.yaml
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Total Nodes
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Valid References
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Invalid References
2
Warnings
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⚠️ Orphaned Nodes - Warnings (2)

These nodes have no parent references, but this is informational only and not an error.
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🌳 Root Nodes (5)

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RMC No 18-2024✅ PASSED
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Total Nodes
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Valid References
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Invalid References
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Warnings
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⚠️ Orphaned Nodes - Warnings (4)

These nodes have no parent references, but this is informational only and not an error.
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RMC No 19-2021✅ PASSED
📁 RMC No 19-2021.yml
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Valid References
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Invalid References
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Warnings
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⚠️ Orphaned Nodes - Warnings (2)

These nodes have no parent references, but this is informational only and not an error.
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RMC No 19-2022✅ PASSED
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Valid References
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Invalid References
11
Warnings
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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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Basis for Determining Gain or Loss on Subsequent Sale
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Tax Treatment of Exchanges
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Venue for the Issuance of the Certificate Authorizing Registration
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Effectivity
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RMC No 19-2024✅ PASSED
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Valid References
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Invalid References
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Warnings
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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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RMC No. 19-2024
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RMC No 2-2019✅ PASSED
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Valid References
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Invalid References
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Warnings
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⚠️ Orphaned Nodes - Warnings (12)

These nodes have no parent references, but this is informational only and not an error.
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Objectives
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Coverage and Scope
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General Guidelines
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Roles and Responsibilities
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RMC No 2-2020✅ PASSED
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Valid References
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Invalid References
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Warnings
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⚠️ Orphaned Nodes - Warnings (4)

These nodes have no parent references, but this is informational only and not an error.
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RMC No 2-2022(Manual)✅ PASSED
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Total Nodes
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Valid References
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Invalid References
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Warnings
📋 Document Type: RMC

⚠️ Orphaned Nodes - Warnings (2)

These nodes have no parent references, but this is informational only and not an error.
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🌳 Root Nodes (6)

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📁 RMC No 2-2022(URL).yaml
▼
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Total Nodes
0
Valid References
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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.
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RMC No 2-2023✅ PASSED
📁 RMC No 2-2023.yaml
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Total Nodes
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Valid References
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Invalid References
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Warnings
📋 Document Type: RMC

⚠️ Orphaned Nodes - Warnings (2)

These nodes have no parent references, but this is informational only and not an error.
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RMC No 2-2025✅ PASSED
📁 RMC No 2-2025.yml
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Valid References
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Invalid References
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Warnings
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⚠️ Orphaned Nodes - Warnings (4)

These nodes have no parent references, but this is informational only and not an error.
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🌳 Root Nodes (6)

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RMC No 2-2026✅ PASSED
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▼
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Total Nodes
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Valid References
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Invalid References
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Warnings
📋 Document Type: RMC

⚠️ Orphaned Nodes - Warnings (2)

These nodes have no parent references, but this is informational only and not an error.
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RMC No 20-2021✅ PASSED
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▼
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Total Nodes
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Valid References
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Invalid References
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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)
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🌳 Root Nodes (5)

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RMC No. 20-2021
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📊 Node Types

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RMC No 20-2023✅ PASSED
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Total Nodes
0
Valid References
0
Invalid References
4
Warnings
📋 Document Type: RMC

⚠️ Orphaned Nodes - Warnings (4)

These nodes have no parent references, but this is informational only and not an error.
Addressee (addressee)
No parent reference found - line ~21
Primary Taxable Bases (enumeration)
No parent reference found - line ~41
Clarification on Third Taxable Base (directive)
No parent reference found - line ~51
Closing Statement (closing)
No parent reference found - line ~61

🌳 Root Nodes (7)

Document Header
header • Line ~1
RMC No. 20-2023
title • Line ~11
Addressee
addressee • Line ~21
Purpose of the Circular
introduction • Line ~31
Primary Taxable Bases
enumeration • Line ~41
Clarification on Third Taxable Base
directive • Line ~51
Closing Statement
closing • Line ~61

📊 Node Types

1
header
1
title
1
addressee
1
introduction
1
enumeration
1
directive
1
closing
RMC No 20-2025✅ PASSED
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▼
🔍
11
Total Nodes
0
Valid References
0
Invalid References
8
Warnings
📋 Document Type: RMC

⚠️ Orphaned Nodes - Warnings (8)

These nodes have no parent references, but this is informational only and not an error.
Addressee (addressee)
No parent reference found - line ~21
Coverage (enumeration)
No parent reference found - line ~41
Clarification on TCFG Requirement (directive)
No parent reference found - line ~51
Definition of Terms (enumeration)
No parent reference found - line ~61
Clarification on TCFG Presentation (directive)
No parent reference found - line ~71
Example of TCFG Requirement (example)
No parent reference found - line ~81
Compliance with Ease of Doing Business Act (directive)
No parent reference found - line ~91
Closing Statement (closing)
No parent reference found - line ~101

🌳 Root Nodes (11)

Document Header
header • Line ~1
RMC No. 20-2025
title • Line ~11
Addressee
addressee • Line ~21
Purpose and Background
introduction • Line ~31
Coverage
enumeration • Line ~41
Clarification on TCFG Requirement
directive • Line ~51
Definition of Terms
enumeration • Line ~61
Clarification on TCFG Presentation
directive • Line ~71
Example of TCFG Requirement
example • Line ~81
Compliance with Ease of Doing Business Act
directive • Line ~91
Closing Statement
closing • Line ~101

📊 Node Types

3
directive
2
enumeration
1
header
1
title
1
addressee
1
introduction
1
example
1
closing
RMC No 21-2018✅ PASSED
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▼
🔍
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 21-2022✅ PASSED
📁 RMC No 21-2022.yaml
▼
🔍
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
Work-Around Procedures for BIR Forms (table)
No parent reference found - line ~41
Illustration of Schedule 3 (example)
No parent reference found - line ~51
Implementation Guidelines and Additional Provisions (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. 21-2022
title • Line ~11
Addressee
addressee • Line ~21
Background on Amendments to Input VAT
introduction • Line ~31
Work-Around Procedures for BIR Forms
table • Line ~41
Illustration of Schedule 3
example • Line ~51
Implementation Guidelines and Additional Provisions
directive • Line ~61
Closing Statement
closing • Line ~71

📊 Node Types

1
header
1
title
1
addressee
1
introduction
1
table
1
example
1
directive
1
closing
RMC No 21-2023✅ PASSED
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▼
🔍
7
Total Nodes
0
Valid References
0
Invalid References
4
Warnings
📋 Document Type: RMC

⚠️ Orphaned Nodes - Warnings (4)

These nodes have no parent references, but this is informational only and not an error.
Addressee (addressee)
No parent reference found - line ~11
Policies (directive)
No parent reference found - line ~31
Illustration (example)
No parent reference found - line ~41
Effectivity (closing)
No parent reference found - line ~61

🌳 Root Nodes (7)

RMC No. 21-2023
title • Line ~1
Addressee
addressee • Line ~11
Background
introduction • Line ~21
Policies
directive • Line ~31
Illustration
example • Line ~41
Availment of Tax Credit/Refund or Product Replenishment
note • Line ~51
Effectivity
closing • Line ~61

📊 Node Types

1
title
1
addressee
1
introduction
1
directive
1
example
1
note
1
closing
RMC No 21-2024✅ PASSED
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▼
🔍
13
Total Nodes
0
Valid References
0
Invalid References
8
Warnings
📋 Document Type: RMC

⚠️ Orphaned Nodes - Warnings (8)

These nodes have no parent references, but this is informational only and not an error.
Addressee (addressee)
No parent reference found - line ~21
Requirements for Registration Status Change (enumeration)
No parent reference found - line ~41
Guidelines for Taxpayers with Other Activities (directive)
No parent reference found - line ~51
Disparity in Treatment (directive)
No parent reference found - line ~71
Requirements for REE Petroleum Importers (directive)
No parent reference found - line ~81
VAT Refund Eligibility (reference)
No parent reference found - line ~91
Clarification for REEs (directive)
No parent reference found - line ~101
Closing Statement (closing)
No parent reference found - line ~121

🌳 Root Nodes (13)

Document Header
header • Line ~1
RMC No. 21-2024
title • Line ~11
Addressee
addressee • Line ~21
Purpose and Background
introduction • Line ~31
Requirements for Registration Status Change
enumeration • Line ~41
Guidelines for Taxpayers with Other Activities
directive • Line ~51
Impact on Petroleum Importers
note • Line ~61
Disparity in Treatment
directive • Line ~71
Requirements for REE Petroleum Importers
directive • Line ~81
VAT Refund Eligibility
reference • Line ~91
Clarification for REEs
directive • Line ~101
Prospective Application
note • Line ~111
Closing Statement
closing • Line ~121

📊 Node Types

4
directive
2
note
1
header
1
title
1
addressee
1
introduction
1
enumeration
1
reference
1
closing
RMC No 21-2025✅ PASSED
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▼
🔍
10
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
Joint Venture Not Taxable as a Corporation (directive)
No parent reference found - line ~41
Persons/Entities Disqualified to be Considered as a Joint Venture/Consortium Not Taxable as a Corporation (directive)
No parent reference found - line ~51
Mandatory Registration with the Bureau of Internal Revenue (BIR) (directive)
No parent reference found - line ~61
Tax Treatment of a Joint Venture/Consortium Not Taxable as a Corporation (directive)
No parent reference found - line ~71
Income Tax Liability of Co-Venturer/Member of a Joint Venture/Consortium Not Taxable as a Corporation (directive)
No parent reference found - line ~81
Closing Statement (closing)
No parent reference found - line ~91

🌳 Root Nodes (10)

Document Header
header • Line ~1
RMC No. 21-2025
title • Line ~11
Addressee
addressee • Line ~21
Background and Scope
introduction • Line ~31
Joint Venture Not Taxable as a Corporation
directive • Line ~41
Persons/Entities Disqualified to be Considered as a Joint Venture/Consortium Not Taxable as a Corporation
directive • Line ~51
Mandatory Registration with the Bureau of Internal Revenue (BIR)
directive • Line ~61
Tax Treatment of a Joint Venture/Consortium Not Taxable as a Corporation
directive • Line ~71
Income Tax Liability of Co-Venturer/Member of a Joint Venture/Consortium Not Taxable as a Corporation
directive • Line ~81
Closing Statement
closing • Line ~91

📊 Node Types

5
directive
1
header
1
title
1
addressee
1
introduction
1
closing
RMC No 22-2022✅ PASSED
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▼
🔍
16
Total Nodes
0
Valid References
0
Invalid References
13
Warnings
📋 Document Type: RMC

⚠️ Orphaned Nodes - Warnings (13)

These nodes have no parent references, but this is informational only and not an error.
Addressee (addressee)
No parent reference found - line ~21
I. BIR REGISTRATION (directive)
No parent reference found - line ~41
II. ANNUAL REGISTRATION FEE AND CERTIFICATE OF REGISTRATION (directive)
No parent reference found - line ~51
III. REGISTRATION OF BOOKS (directive)
No parent reference found - line ~61
IV. ISSUANCE OF BIR REGISTERED NON-VAT OFFICIAL RECEIPT (directive)
No parent reference found - line ~71
V. INCOME TAX (directive)
No parent reference found - line ~81
VI. DONOR'S TAX (directive)
No parent reference found - line ~91
VII. WITHHOLDING OF TAXES (directive)
No parent reference found - line ~101
VIII. PRESERVATION OF ACCOUNTING RECORDS (directive)
No parent reference found - line ~111
IX. POST-ELECTION (directive)
No parent reference found - line ~121
X. PENALTIES (directive)
No parent reference found - line ~131
Publicity Directive (directive)
No parent reference found - line ~141
Closing Statement (closing)
No parent reference found - line ~151

🌳 Root Nodes (16)

Document Header
header • Line ~1
RMC No. 22-2022
title • Line ~11
Addressee
addressee • Line ~21
Purpose of the Circular
introduction • Line ~31
I. BIR REGISTRATION
directive • Line ~41
II. ANNUAL REGISTRATION FEE AND CERTIFICATE OF REGISTRATION
directive • Line ~51
III. REGISTRATION OF BOOKS
directive • Line ~61
IV. ISSUANCE OF BIR REGISTERED NON-VAT OFFICIAL RECEIPT
directive • Line ~71
V. INCOME TAX
directive • Line ~81
VI. DONOR'S TAX
directive • Line ~91
VII. WITHHOLDING OF TAXES
directive • Line ~101
VIII. PRESERVATION OF ACCOUNTING RECORDS
directive • Line ~111
IX. POST-ELECTION
directive • Line ~121
X. PENALTIES
directive • Line ~131
Publicity Directive
directive • Line ~141
Closing Statement
closing • Line ~151

📊 Node Types

11
directive
1
header
1
title
1
addressee
1
introduction
1
closing
RMC No 22-2023✅ PASSED
📁 RMC No 22-2023.yaml
▼
🔍
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
Revised Travel Guidelines (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. 22-2023
title • Line ~11
Addressee
addressee • Line ~21
Revised Travel Guidelines
table • Line ~31
Closing Statement
closing • Line ~41

📊 Node Types

1
header
1
title
1
addressee
1
table
1
closing
RMC No 22-2024✅ PASSED
📁 RMC No 22-2024.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
Mandated Use of eFPS (directive)
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. 22-2024
title • Line ~11
Addressee
addressee • Line ~21
Purpose and Announcement
introduction • Line ~31
Mandated Use of eFPS
directive • Line ~41
Closing Statement
closing • Line ~51

📊 Node Types

1
header
1
title
1
addressee
1
introduction
1
directive
1
closing
RMC No 22-2025✅ PASSED
📁 RMC No 22-2025.yml
▼
🔍
7
Total Nodes
0
Valid References
0
Invalid References
4
Warnings
📋 Document Type: RMC

⚠️ Orphaned Nodes - Warnings (4)

These nodes have no parent references, but this is informational only and not an error.
Addressee (addressee)
No parent reference found - line ~21
Pillars of Good Governance (enumeration)
No parent reference found - line ~41
Alignment of Operational Plans (directive)
No parent reference found - line ~51
Closing Statement (closing)
No parent reference found - line ~61

🌳 Root Nodes (7)

Document Header
header • Line ~1
RMC No. 22-2025
title • Line ~11
Addressee
addressee • Line ~21
Purpose and Background
introduction • Line ~31
Pillars of Good Governance
enumeration • Line ~41
Alignment of Operational Plans
directive • Line ~51
Closing Statement
closing • Line ~61

📊 Node Types

1
header
1
title
1
addressee
1
introduction
1
enumeration
1
directive
1
closing
RMC No 23-2021✅ PASSED
📁 RMC No 23-2021.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. 23-2021
title • Line ~11
Addressee
addressee • Line ~21
Introduction and Background
introduction • Line ~31
Closing Statement
closing • Line ~41

📊 Node Types

1
header
1
title
1
addressee
1
introduction
1
closing
RMC No 23-2023✅ PASSED
📁 RMC No 23-2023.yaml
▼
🔍
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
Classification and Processing Time for ONETT Transactions (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. 23-2023
title • Line ~11
Addressee
addressee • Line ~21
Classification and Processing Time for ONETT Transactions
table • Line ~31
Closing Statement
closing • Line ~41

📊 Node Types

1
header
1
title
1
addressee
1
table
1
closing
RMC No 23-2024✅ PASSED
📁 RMC No 23-2024.yml
▼
🔍
7
Total Nodes
0
Valid References
0
Invalid References
4
Warnings
📋 Document Type: RMC

⚠️ Orphaned Nodes - Warnings (4)

These nodes have no parent references, but this is informational only and not an error.
Addressee (addressee)
No parent reference found - line ~21
Instructions for Mandated eFPS Users (directive)
No parent reference found - line ~41
Filing and Payment Requirement (directive)
No parent reference found - line ~51
Closing Statement (closing)
No parent reference found - line ~61

🌳 Root Nodes (7)

Document Header
header • Line ~1
RMC No. 23-2024
title • Line ~11
Addressee
addressee • Line ~21
Purpose and Announcement
introduction • Line ~31
Instructions for Mandated eFPS Users
directive • Line ~41
Filing and Payment Requirement
directive • Line ~51
Closing Statement
closing • Line ~61

📊 Node Types

2
directive
1
header
1
title
1
addressee
1
introduction
1
closing
RMC No 24-2020✅ PASSED
📁 RMC No 24-2020.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
Administrative 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. 24-2020
title • Line ~11
Addressee
addressee • Line ~21
Background and Purpose
introduction • Line ~31
Administrative 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 24-2021✅ PASSED
📁 RMC No 24-2021.yml
▼
🔍
7
Total Nodes
0
Valid References
0
Invalid References
4
Warnings
📋 Document Type: RMC

⚠️ Orphaned Nodes - Warnings (4)

These nodes have no parent references, but this is informational only and not an error.
Addressee (addressee)
No parent reference found - line ~21
Filing Instructions for Applications (directive)
No parent reference found - line ~41
Processing Provisions Reference (reference)
No parent reference found - line ~51
Closing Statement (closing)
No parent reference found - line ~61

🌳 Root Nodes (7)

Document Header
header • Line ~1
RMC No. 24-2021
title • Line ~11
Addressee
addressee • Line ~21
Introduction to Nationwide Implementation
introduction • Line ~31
Filing Instructions for Applications
directive • Line ~41
Processing Provisions Reference
reference • Line ~51
Closing Statement
closing • Line ~61

📊 Node Types

1
header
1
title
1
addressee
1
introduction
1
directive
1
reference
1
closing
RMC No 24-2022✅ PASSED
📁 RMC No 24-2022.yaml
▼
🔍
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 ~21
I. CLARIFICATION OF APPLICABLE RULES (qa_section)
No parent reference found - line ~41
II. EFFECTIVITY AND TRANSITORY PROVISIONS (qa_section)
No parent reference found - line ~51
III. VAT TREATMENT OF SALE TO REGISTERED EXPORT ENTERPRISES UPON THE EFFECTIVITY OF CREATE ACT (qa_section)
No parent reference found - line ~61
IV. TAXABILITY OF EXISTING EXPORT ENTERPRISES REGISTERED PRIOR TO CREATE (qa_section)
No parent reference found - line ~71
V. APPLICATION FOR VAT ZERO-RATING (qa_section)
No parent reference found - line ~81
VI. REFUND BY LOCAL SUPPLIERS AND RECOVERY OF INPUT VAT PASSED ON TO REGISTERED EXPORT ENTERPRISES (qa_section)
No parent reference found - line ~91
Consistency with Other Issuances and Publicity Directive (directive)
No parent reference found - line ~101
Closing Statement (closing)
No parent reference found - line ~111

🌳 Root Nodes (12)

Document Header
header • Line ~1
RMC No. 24-2022
title • Line ~11
Addressee
addressee • Line ~21
Purpose of the Circular
introduction • Line ~31
I. CLARIFICATION OF APPLICABLE RULES
qa_section • Line ~41
II. EFFECTIVITY AND TRANSITORY PROVISIONS
qa_section • Line ~51
III. VAT TREATMENT OF SALE TO REGISTERED EXPORT ENTERPRISES UPON THE EFFECTIVITY OF CREATE ACT
qa_section • Line ~61
IV. TAXABILITY OF EXISTING EXPORT ENTERPRISES REGISTERED PRIOR TO CREATE
qa_section • Line ~71
V. APPLICATION FOR VAT ZERO-RATING
qa_section • Line ~81
VI. REFUND BY LOCAL SUPPLIERS AND RECOVERY OF INPUT VAT PASSED ON TO REGISTERED EXPORT ENTERPRISES
qa_section • Line ~91
Consistency with Other Issuances and Publicity Directive
directive • Line ~101
Closing Statement
closing • Line ~111

📊 Node Types

6
qa_section
1
header
1
title
1
addressee
1
introduction
1
directive
1
closing
RMC No 24-2024✅ PASSED
📁 RMC No 24-2024.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. 24-2024
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
addressee
1
introduction
1
closing
RMC No 24-2025✅ PASSED
📁 RMC No 24-2025.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
List of Attached Documents (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. 024-2025
title • Line ~11
Addressee
addressee • Line ~21
Purpose and Attachments Introduction
introduction • Line ~31
List of Attached Documents
enumeration • Line ~41
Closing Statement
closing • Line ~51

📊 Node Types

1
header
1
title
1
addressee
1
introduction
1
enumeration
1
closing
RMC No 25-2021✅ PASSED
📁 RMC No 25-2021.yml
▼
🔍
7
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
Additional PERA UITF Approved by BSP (table)
No parent reference found - line ~41
Closing Statement (closing)
No parent reference found - line ~61

🌳 Root Nodes (7)

Document Header
header • Line ~1
RMC No. 25-2021
title • Line ~11
Addressee
addressee • Line ~21
Introduction to PERA Tax Exemption
introduction • Line ~31
Additional PERA UITF Approved by BSP
table • Line ~41
Emphasis on Tax Exemption Conditions
note • Line ~51
Closing Statement
closing • Line ~61

📊 Node Types

1
header
1
title
1
addressee
1
introduction
1
table
1
note
1
closing
RMC No 25-2023✅ PASSED
📁 RMC No 25-2023.yaml
▼
🔍
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.
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RMC No 25-2024✅ PASSED
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RMC No 26-2018✅ PASSED
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Valid References
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RMC No 26-2019✅ PASSED
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RMC No 26-2020✅ PASSED
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Valid References
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⚠️ Orphaned Nodes - Warnings (6)

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RMC No 26-2024✅ PASSED
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⚠️ Orphaned Nodes - Warnings (4)

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RMC No 27-2018✅ PASSED
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Valid References
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RMC No 27-2019✅ PASSED
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Valid References
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⚠️ Orphaned Nodes - Warnings (3)

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RMC No 27-2021✅ PASSED
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Valid References
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Warnings
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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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RMC No 27-2022✅ PASSED
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Valid References
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Warnings
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⚠️ Orphaned Nodes - Warnings (4)

These nodes have no parent references, but this is informational only and not an error.
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RMC No 27-2024✅ PASSED
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Valid References
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⚠️ Orphaned Nodes - Warnings (3)

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RMC No 28-2019✅ PASSED
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Valid References
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Warnings
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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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RMC No 28-2021✅ PASSED
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Valid References
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Warnings
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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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Payment Methods (enumeration)
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🌳 Root Nodes (8)

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Addressee
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RMC No 28-2022✅ PASSED
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Valid References
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Warnings
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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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RMC No 28-2023✅ PASSED
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Valid References
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Warnings
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⚠️ Orphaned Nodes - Warnings (2)

These nodes have no parent references, but this is informational only and not an error.
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RMC No 28-2025✅ PASSED
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Valid References
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Warnings
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⚠️ Orphaned Nodes - Warnings (4)

These nodes have no parent references, but this is informational only and not an error.
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RMC No 29-2019✅ PASSED
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Valid References
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Invalid References
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Warnings
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⚠️ Orphaned Nodes - Warnings (7)

These nodes have no parent references, but this is informational only and not an error.
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RMC No 29-2020✅ PASSED
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Valid References
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Invalid References
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Warnings
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⚠️ Orphaned Nodes - Warnings (4)

These nodes have no parent references, but this is informational only and not an error.
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RMC No 29-2021✅ PASSED
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Valid References
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Invalid References
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Warnings
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⚠️ Orphaned Nodes - Warnings (6)

These nodes have no parent references, but this is informational only and not an error.
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RMC No 29-2023✅ PASSED
📁 RMC No 29-2023.yaml
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Valid References
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Warnings
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⚠️ Orphaned Nodes - Warnings (3)

These nodes have no parent references, but this is informational only and not an error.
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RMC No 29-2024✅ PASSED
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Valid References
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Invalid References
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Warnings
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⚠️ Orphaned Nodes - Warnings (6)

These nodes have no parent references, but this is informational only and not an error.
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RMC No 29-2025✅ PASSED
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Valid References
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Invalid References
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Warnings
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⚠️ Orphaned Nodes - Warnings (2)

These nodes have no parent references, but this is informational only and not an error.
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RMC No 3-2019✅ PASSED
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Valid References
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⚠️ Orphaned Nodes - Warnings (2)

These nodes have no parent references, but this is informational only and not an error.
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Returns Filed Through eBIRForms
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RMC No 34-2019✅ PASSED
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RMC No 34-2021✅ PASSED
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RMC No 34-2022✅ PASSED
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RMC No 34-2023✅ PASSED
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RMC No 34-2025✅ PASSED
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Valid References
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⚠️ Orphaned Nodes - Warnings (23)

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RMC No 35-2021✅ PASSED
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RMC No 35-2023✅ PASSED
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RMC No 35-2024✅ PASSED
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RMC No 36-2021✅ PASSED
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Valid References
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⚠️ Orphaned Nodes - Warnings (7)

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RMC No 36-2022✅ PASSED
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Valid References
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RMC No 36-2023✅ PASSED
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Valid References
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RMC No 36-2024✅ PASSED
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Valid References
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RMC No 37-2019✅ PASSED
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Valid References
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Warnings
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RMC No. 37-2019
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Addressee
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Payment Methods
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RMC No 37-2021✅ PASSED
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▼
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Valid References
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⚠️ Orphaned Nodes - Warnings (4)

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RMC No 37-2022✅ PASSED
📁 RMC No 37-2022.yaml
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Valid References
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Warnings
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⚠️ Orphaned Nodes - Warnings (4)

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RMC No 37-2024✅ PASSED
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Valid References
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Warnings
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⚠️ Orphaned Nodes - Warnings (3)

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RMC No 37-2025✅ PASSED
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Valid References
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Invalid References
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Warnings
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⚠️ Orphaned Nodes - Warnings (7)

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RMC No 38-2018✅ PASSED
📁 RMC No 38-2018.yml
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Valid References
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Invalid References
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Warnings
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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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Donor's Tax (directive)
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RMC No. 38-2018
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Addressee
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Introduction
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Registration Guidelines
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directive • Line ~71
Withholding of Taxes
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Donor's Tax
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Penalties
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RMC No 38-2019✅ PASSED
📁 RMC No 38-2019.yml
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Valid References
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Invalid References
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Warnings
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⚠️ Orphaned Nodes - Warnings (3)

These nodes have no parent references, but this is informational only and not an error.
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RMC No. 38-2019
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RMC No 38-2020✅ PASSED
📁 RMC No 38-2020.yml
▼
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Total Nodes
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Valid References
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Invalid References
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Warnings
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⚠️ Orphaned Nodes - Warnings (3)

These nodes have no parent references, but this is informational only and not an error.
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Closing Statement (closing)
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RMC No. 38-2020
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RMC No 38-2023✅ PASSED
📁 RMC No 38-2023.yaml
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Total Nodes
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Valid References
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Invalid References
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Warnings
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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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Focus Areas (enumeration)
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RMC No. 38-2023
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Addressee
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RMC No 38-2024✅ PASSED
📁 RMC No 38-2024.yml
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Total Nodes
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Valid References
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Invalid References
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Warnings
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⚠️ Orphaned Nodes - Warnings (3)

These nodes have no parent references, but this is informational only and not an error.
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RMC No. 38-2024
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RMC No 38-2025✅ PASSED
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Valid References
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Invalid References
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Warnings
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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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Document Header
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RMC No. 38-2025
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RMC No 39-2018✅ PASSED
📁 RMC No 39-2018.yml
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Total Nodes
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Valid References
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Invalid References
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Warnings
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⚠️ Orphaned Nodes - Warnings (6)

These nodes have no parent references, but this is informational only and not an error.
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Sec. 4.106-8 of Revenue Regulations No. 16-2005 (reference)
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Emphasis on VAT Imposition (directive)
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RMC No 39-2020✅ PASSED
📁 RMC No 39-2020.yml
▼
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Total Nodes
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Valid References
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Invalid References
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Warnings
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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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Background and Purpose
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RMC No 39-2022✅ PASSED
📁 RMC No 39-2022.yaml
▼
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Total Nodes
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Valid References
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Invalid References
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Warnings
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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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RMC No 39-2024✅ PASSED
📁 RMC No 39-2024.yml
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Valid References
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Invalid References
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Warnings
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⚠️ Orphaned Nodes - Warnings (3)

These nodes have no parent references, but this is informational only and not an error.
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RMC No 4-2019✅ PASSED
📁 RMC No 4-2019.yml
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Valid References
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Invalid References
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Warnings
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⚠️ Orphaned Nodes - Warnings (2)

These nodes have no parent references, but this is informational only and not an error.
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RMC No 4-2021✅ PASSED
📁 RMC No 4-2021.yml
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Valid References
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Invalid References
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Warnings
📋 Document Type: RMC

⚠️ Orphaned Nodes - Warnings (11)

These nodes have no parent references, but this is informational only and not an error.
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RMC No 4-2022✅ PASSED
📁 RMC No 4-2022.yaml
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Total Nodes
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Valid References
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Invalid References
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Warnings
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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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RMC No 4-2023✅ PASSED
📁 RMC No 4-2023.yaml
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Total Nodes
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Valid References
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Invalid References
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Warnings
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⚠️ Orphaned Nodes - Warnings (4)

These nodes have no parent references, but this is informational only and not an error.
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Document Header
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RMC No 4-2025✅ PASSED
📁 RMC No 4-2025.yml
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Total Nodes
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Valid References
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Warnings
📋 Document Type: RMC

⚠️ Orphaned Nodes - Warnings (2)

These nodes have no parent references, but this is informational only and not an error.
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Document Header
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RMC No 4-2026✅ PASSED
📁 RMC No 4-2026.yml
▼
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Total Nodes
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Valid References
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Invalid References
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Warnings
📋 Document Type: RMC

⚠️ Orphaned Nodes - Warnings (7)

These nodes have no parent references, but this is informational only and not an error.
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Records Not Covered by ORUS Registration (directive)
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Addressee
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introduction • Line ~31
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RMC No 40-2023✅ PASSED
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Valid References
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⚠️ Orphaned Nodes - Warnings (4)

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RMC No 40-2024✅ PASSED
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RMC No 40-2025✅ PASSED
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RMC No 41-2018✅ PASSED
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Valid References
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RMC No 41-2019✅ PASSED
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Valid References
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RMC No 41-2020✅ PASSED
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RMC No 41-2023✅ PASSED
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Valid References
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Warnings
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RMC No 41-2024✅ PASSED
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Valid References
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RMC No 42-2019✅ PASSED
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Valid References
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RMC No 42-2021✅ PASSED
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Valid References
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Warnings
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RMC No 42-2022✅ PASSED
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Valid References
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RMC No 42-2024✅ PASSED
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Valid References
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Warnings
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⚠️ Orphaned Nodes - Warnings (4)

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RMC No 42-2025✅ PASSED
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Valid References
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Warnings
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⚠️ Orphaned Nodes - Warnings (2)

These nodes have no parent references, but this is informational only and not an error.
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RMC No 43-2018✅ PASSED
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Valid References
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Warnings
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RMC No 43-2020✅ PASSED
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Valid References
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Warnings
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⚠️ Orphaned Nodes - Warnings (3)

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RMC No 43-2021✅ PASSED
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Valid References
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Invalid References
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Warnings
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⚠️ Orphaned Nodes - Warnings (5)

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RMC No 43-2022✅ PASSED
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Valid References
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Warnings
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RMC No 43-2023✅ PASSED
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Valid References
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Warnings
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These nodes have no parent references, but this is informational only and not an error.
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RMC No 44-2019✅ PASSED
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Valid References
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Invalid References
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Warnings
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⚠️ Orphaned Nodes - Warnings (12)

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BIR Citizen's Charter
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RMC No 45-2019✅ PASSED
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RMC No 45-2020✅ PASSED
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RMC No 45-2021✅ PASSED
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RMC No 45-2022✅ PASSED
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RMC No 46-2018✅ PASSED
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RMC No 46-2022✅ PASSED
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RMC No 46-2025✅ PASSED
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RMC No 47-2019✅ PASSED
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Valid References
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RMC No 47-2020✅ PASSED
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RMC No 47-2022✅ PASSED
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RMC No 47-2023✅ PASSED
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Valid References
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RMC No 47-2025✅ PASSED
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Valid References
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RMC No 48-2018✅ PASSED
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Valid References
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RMC No 48-2022✅ PASSED
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Valid References
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RMC No 48-2023✅ PASSED
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Valid References
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RMC No 48-2024✅ PASSED
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Valid References
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Warnings
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⚠️ Orphaned Nodes - Warnings (8)

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RMC No 49-2019✅ PASSED
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RMC No 49-2022✅ PASSED
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RMC No 49-2025✅ PASSED
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RMC No 5-2019✅ PASSED
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RMC No 5-2021✅ PASSED
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RMC No 5-2022✅ PASSED
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RMC No 5-2023✅ PASSED
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RMC No 5-2024✅ PASSED
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RMC No 5-2025✅ PASSED
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⚠️ Orphaned Nodes - Warnings (8)

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RMC No. 005-2025
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RMC No 5-2026✅ PASSED
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RMC No 50-2018✅ PASSED
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RMC No 50-2021✅ PASSED
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RMC No 51-2008✅ PASSED
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RMC No 51-2022✅ PASSED
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⚠️ Orphaned Nodes - Warnings (3)

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RMC No 51-2024✅ PASSED
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⚠️ Orphaned Nodes - Warnings (9)

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RMC No 52-2020✅ PASSED
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Valid References
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⚠️ Orphaned Nodes - Warnings (4)

These nodes have no parent references, but this is informational only and not an error.
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RMC No 52-2021✅ PASSED
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Valid References
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⚠️ Orphaned Nodes - Warnings (3)

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RMC No 52-2022✅ PASSED
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Valid References
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⚠️ Orphaned Nodes - Warnings (3)

These nodes have no parent references, but this is informational only and not an error.
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RMC No. 52-2022
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Addressee
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▼
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Valid References
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Valid References
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⚠️ Orphaned Nodes - Warnings (4)

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addressee • Line ~21
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Valid References
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⚠️ Orphaned Nodes - Warnings (2)

These nodes have no parent references, but this is informational only and not an error.
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Total Nodes
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Valid References
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2
Warnings
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⚠️ Orphaned Nodes - Warnings (2)

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2
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RMC No 53-2023✅ PASSED
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Valid References
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Warnings
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⚠️ Orphaned Nodes - Warnings (5)

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Total Nodes
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Valid References
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Warnings
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⚠️ Orphaned Nodes - Warnings (3)

These nodes have no parent references, but this is informational only and not an error.
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RMC No 53-2025✅ PASSED
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Valid References
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Warnings
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⚠️ Orphaned Nodes - Warnings (2)

These nodes have no parent references, but this is informational only and not an error.
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RMC No 54-2018✅ PASSED
📁 RMC No 54-2018.yml
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Total Nodes
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Valid References
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Invalid References
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Warnings
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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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Total Nodes
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Valid References
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Warnings
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⚠️ Orphaned Nodes - Warnings (6)

These nodes have no parent references, but this is informational only and not an error.
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header • Line ~1
RMC No. 54-2019
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Availability of Revised Forms
directive • Line ~41
Payment Methods
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RMC No 54-2020✅ PASSED
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Valid References
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Invalid References
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Warnings
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⚠️ Orphaned Nodes - Warnings (4)

These nodes have no parent references, but this is informational only and not an error.
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RMC No. 54-2020
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Addressee
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Purpose of the Circular
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Additional Information and Inquiries
note • Line ~61
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closing • Line ~71

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RMC No 54-2021✅ PASSED
📁 RMC No 54-2021.yaml
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Total Nodes
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Valid References
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Invalid References
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Warnings
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⚠️ Orphaned Nodes - Warnings (3)

These nodes have no parent references, but this is informational only and not an error.
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Document Header
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RMC No 54-2023✅ PASSED
📁 RMC No 54-2023.yaml
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Total Nodes
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Valid References
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Invalid References
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Warnings
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⚠️ Orphaned Nodes - Warnings (6)

These nodes have no parent references, but this is informational only and not an error.
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Addressee
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Purpose of the Circular
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Payment Methods
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RMC No 54-2024✅ PASSED
📁 RMC No 54-2024.yml
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Valid References
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Invalid References
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Warnings
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⚠️ Orphaned Nodes - Warnings (4)

These nodes have no parent references, but this is informational only and not an error.
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RMC No 54-2025✅ PASSED
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Valid References
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Invalid References
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Warnings
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⚠️ Orphaned Nodes - Warnings (2)

These nodes have no parent references, but this is informational only and not an error.
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🌳 Root Nodes (5)

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RMC No 55-2019✅ PASSED
📁 RMC No 55-2019.yml
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Total Nodes
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Valid References
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Invalid References
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Warnings
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⚠️ Orphaned Nodes - Warnings (4)

These nodes have no parent references, but this is informational only and not an error.
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Document Header
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RMC No. 55-2019
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RMC No 55-2021✅ PASSED
📁 RMC No 55-2021.yaml
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Total Nodes
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Valid References
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Invalid References
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Warnings
📋 Document Type: RMC

⚠️ Orphaned Nodes - Warnings (2)

These nodes have no parent references, but this is informational only and not an error.
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🌳 Root Nodes (5)

Document Header
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RMC No 55-2023✅ PASSED
📁 RMC No 55-2023.yaml
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Total Nodes
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Valid References
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Invalid References
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Warnings
📋 Document Type: RMC

⚠️ Orphaned Nodes - Warnings (3)

These nodes have no parent references, but this is informational only and not an error.
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🌳 Root Nodes (6)

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RMC No 55-2024✅ PASSED
📁 RMC No 55-2024.yml
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Total Nodes
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Valid References
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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.
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Document Header
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RMC No 56-2018✅ PASSED
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Total Nodes
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Valid References
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Invalid References
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Warnings
📋 Document Type: RMC

⚠️ Orphaned Nodes - Warnings (2)

These nodes have no parent references, but this is informational only and not an error.
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1
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RMC No 56-2019✅ PASSED
📁 RMC No 56-2019.yml
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Total Nodes
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Valid References
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Invalid References
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Warnings
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⚠️ Orphaned Nodes - Warnings (3)

These nodes have no parent references, but this is informational only and not an error.
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🌳 Root Nodes (6)

Document Header
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RMC No. 56-2019
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Addressee
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RMC No 56-2020✅ PASSED
📁 RMC No 56-2020.yml
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Total Nodes
0
Valid References
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Invalid References
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Warnings
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⚠️ Orphaned Nodes - Warnings (6)

These nodes have no parent references, but this is informational only and not an error.
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Options for Non-Mandated Electronic Filers (directive)
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Handling Unavailability of Electronic Facilities (directive)
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Closing Statement (closing)
No parent reference found - line ~81

🌳 Root Nodes (9)

Document Header
header • Line ~1
RMC No. 56-2020
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Purpose of the Circular
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Options for Filing and Payment
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📊 Node Types

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RMC No 56-2021✅ PASSED
📁 RMC No 56-2021.yaml
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Total Nodes
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Valid References
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Invalid References
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Warnings
📋 Document Type: RMC

⚠️ Orphaned Nodes - Warnings (2)

These nodes have no parent references, but this is informational only and not an error.
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🌳 Root Nodes (5)

Document Header
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RMC No. 56-2021
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📊 Node Types

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RMC No 56-2023✅ PASSED
📁 RMC No 56-2023.yaml
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Total Nodes
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Valid References
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Invalid References
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Warnings
📋 Document Type: RMC

⚠️ Orphaned Nodes - Warnings (4)

These nodes have no parent references, but this is informational only and not an error.
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🌳 Root Nodes (7)

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📊 Node Types

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RMC No 56-2024✅ PASSED
📁 RMC No 56-2024.yml
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Total Nodes
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Valid References
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Invalid References
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Warnings
📋 Document Type: RMC

⚠️ Orphaned Nodes - Warnings (5)

These nodes have no parent references, but this is informational only and not an error.
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🌳 Root Nodes (8)

Document Header
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RMC No. 56-2024
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Valid References
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Valid References
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Valid References
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Warnings
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Valid References
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⚠️ Orphaned Nodes - Warnings (2)

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RMC No 58-2023✅ PASSED
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Valid References
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Valid References
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Valid References
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Valid References
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⚠️ Orphaned Nodes - Warnings (5)

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RMC No 59-2024✅ PASSED
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Valid References
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Valid References
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Invalid References
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Warnings
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⚠️ Orphaned Nodes - Warnings (4)

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RMC No 6-2022✅ PASSED
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Valid References
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Warnings
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RMC No 6-2023✅ PASSED
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Valid References
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Invalid References
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Warnings
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RMC No 6-2024✅ PASSED
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Total Nodes
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Valid References
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Invalid References
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Warnings
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⚠️ Orphaned Nodes - Warnings (3)

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RMC No 6-2025✅ PASSED
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Valid References
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Warnings
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RMC No 6-2026✅ PASSED
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Valid References
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Invalid References
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Warnings
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⚠️ Orphaned Nodes - Warnings (3)

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RMC No 60-2019✅ PASSED
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Valid References
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Warnings
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⚠️ Orphaned Nodes - Warnings (7)

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Court Ruling on DST Exemption
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RMC No 60-2020✅ PASSED
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Valid References
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Invalid References
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Warnings
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⚠️ Orphaned Nodes - Warnings (6)

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RMC No 60-2021✅ PASSED
📁 RMC No 60-2021.yaml
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Total Nodes
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Valid References
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Warnings
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⚠️ Orphaned Nodes - Warnings (2)

These nodes have no parent references, but this is informational only and not an error.
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RMC No 60-2023✅ PASSED
📁 RMC No 60-2023.yaml
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▼
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Total Nodes
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Valid References
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Warnings
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⚠️ Orphaned Nodes - Warnings (2)

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Total Nodes
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Valid References
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Invalid References
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⚠️ Orphaned Nodes - Warnings (27)

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Amendment to Section 25 (amendment)
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Amendment to Section 27 (amendment)
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Amendment to Section 28 (amendment)
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Amendment to Section 32 (amendment)
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Amendment to Section 34 (amendment)
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Amendment to Section 38 (amendment)
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Amendment to Section 39 (amendment)
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Amendment to Section 42 (amendment)
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Amendment to Section 51 (amendment)
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Amendment to Section 52 (amendment)
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Amendment to Section 56 (amendment)
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Amendment to Section 57 (amendment)
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Amendment to Section 127 (amendment)
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Amendment to Section 149 (amendment)
No parent reference found - line ~201
Amendment to Section 174 (amendment)
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Amendment to Section 176 (amendment)
No parent reference found - line ~221
Amendment to Section 179 (amendment)
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Amendment to Section 190 (amendment)
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Amendment to Section 199 (amendment)
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RMC No. 60-2025
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Amendment to Section 22
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Amendment to Section 24
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Amendment to Section 25
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Amendment to Section 27
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Amendment to Section 28
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Amendment to Section 32
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Amendment to Section 52
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Amendment to Section 57
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Amendment to Section 149
amendment • Line ~201
Amendment to Section 174
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Amendment to Section 176
amendment • Line ~221
Amendment to Section 179
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Amendment to Section 190
amendment • Line ~241
Amendment to Section 199
amendment • Line ~251
Amendment to Section 258
amendment • Line ~261
Implementing Rules and Regulations
directive • Line ~271
Separability Clause
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Repealing Clause
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RMC No 61-2020✅ PASSED
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Valid References
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Warnings
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⚠️ Orphaned Nodes - Warnings (3)

These nodes have no parent references, but this is informational only and not an error.
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RMC No 61-2022✅ PASSED
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Valid References
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Document Header
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RMC No. 61-2022
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RMC No 61-2023✅ PASSED
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Valid References
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Warnings
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⚠️ Orphaned Nodes - Warnings (3)

These nodes have no parent references, but this is informational only and not an error.
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Document Header
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RMC No. 61-2023
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RMC No 61-2024✅ PASSED
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Total Nodes
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Valid References
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Warnings
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⚠️ Orphaned Nodes - Warnings (3)

These nodes have no parent references, but this is informational only and not an error.
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RMC No. 61-2024
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RMC No 61-2025✅ PASSED
📁 RMC No 61-2025.yml
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Valid References
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Warnings
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⚠️ Orphaned Nodes - Warnings (4)

These nodes have no parent references, but this is informational only and not an error.
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RMC No 62-2019✅ PASSED
📁 RMC No 62-2019.yml
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Valid References
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Warnings
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⚠️ Orphaned Nodes - Warnings (2)

These nodes have no parent references, but this is informational only and not an error.
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RMC No 62-2020✅ PASSED
📁 RMC No 62-2020.yml
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Valid References
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Invalid References
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Warnings
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⚠️ Orphaned Nodes - Warnings (3)

These nodes have no parent references, but this is informational only and not an error.
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RMC No 62-2021✅ PASSED
📁 RMC No 62-2021.yaml
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Valid References
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Invalid References
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Warnings
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⚠️ Orphaned Nodes - Warnings (3)

These nodes have no parent references, but this is informational only and not an error.
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🌳 Root Nodes (6)

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RMC No. 62-2021
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RMC No 62-2023✅ PASSED
📁 RMC No 62-2023.yaml
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Valid References
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Invalid References
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Warnings
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⚠️ Orphaned Nodes - Warnings (4)

These nodes have no parent references, but this is informational only and not an error.
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RMC No. 62-2023
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RMC No 62-2024✅ PASSED
📁 RMC No 62-2024.yml
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Valid References
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Invalid References
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Warnings
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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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RMC No. 62-2024
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Addressee
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RMC No 62-2025✅ PASSED
📁 RMC No 62-2025.yml
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Total Nodes
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Valid References
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Invalid References
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Warnings
📋 Document Type: RMC

⚠️ Orphaned Nodes - Warnings (3)

These nodes have no parent references, but this is informational only and not an error.
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Document Header
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RMC No. 62-2025
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Addressee
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RMC No 63-2019✅ PASSED
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Valid References
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Invalid References
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Warnings
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⚠️ Orphaned Nodes - Warnings (2)

These nodes have no parent references, but this is informational only and not an error.
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RMC No. 63-2019
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RMC No 63-2021✅ PASSED
📁 RMC No 63-2021.yaml
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Total Nodes
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Valid References
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Invalid References
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Warnings
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⚠️ Orphaned Nodes - Warnings (2)

These nodes have no parent references, but this is informational only and not an error.
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RMC No 63-2022✅ PASSED
📁 RMC No 63-2022.yaml
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Valid References
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Invalid References
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Warnings
📋 Document Type: RMC

⚠️ Orphaned Nodes - Warnings (7)

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RMC No 63-2023✅ PASSED
📁 RMC No 63-2023.yaml
▼
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11
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Valid References
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Invalid References
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Warnings
📋 Document Type: RMC

⚠️ Orphaned Nodes - Warnings (9)

These nodes have no parent references, but this is informational only and not an error.
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🌳 Root Nodes (11)

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Powers and Functions of CDC
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RMC No 63-2024✅ PASSED
📁 RMC No 63-2024.yml
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Total Nodes
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Valid References
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Invalid References
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Warnings
📋 Document Type: RMC

⚠️ Orphaned Nodes - Warnings (3)

These nodes have no parent references, but this is informational only and not an error.
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RMC No 63-2025✅ PASSED
📁 RMC No 63-2025.yml
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Total Nodes
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Valid References
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Invalid References
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Warnings
📋 Document Type: RMC

⚠️ Orphaned Nodes - Warnings (3)

These nodes have no parent references, but this is informational only and not an error.
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Attached Documents (enumeration)
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RMC No 64-2021✅ PASSED
📁 RMC No 64-2021.yaml
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Total Nodes
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Valid References
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Invalid References
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Warnings
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⚠️ Orphaned Nodes - Warnings (2)

These nodes have no parent references, but this is informational only and not an error.
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🌳 Root Nodes (5)

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RMC No 68-2019✅ PASSED
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RMC No 69-2023✅ PASSED
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RMC No 7-2023✅ PASSED
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RMC No 7-2024✅ PASSED
📁 RMC No 7-2024.yml
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Total Nodes
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Valid References
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RMC No 7-2025✅ PASSED
📁 RMC No 7-2025.yml
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Valid References
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⚠️ Orphaned Nodes - Warnings (4)

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RMC No 7-2026✅ PASSED
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Total Nodes
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Valid References
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Warnings
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⚠️ Orphaned Nodes - Warnings (5)

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RMC No 71-2020✅ PASSED
📁 RMC No 71-2020.yml
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Valid References
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Warnings
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⚠️ Orphaned Nodes - Warnings (3)

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RMC No 71-2022✅ PASSED
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Valid References
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Warnings
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⚠️ Orphaned Nodes - Warnings (2)

These nodes have no parent references, but this is informational only and not an error.
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RMC No 71-2023✅ PASSED
📁 RMC No 71-2023.yaml
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Total Nodes
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Valid References
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Warnings
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⚠️ Orphaned Nodes - Warnings (5)

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RMC No 71-2025✅ PASSED
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Valid References
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Warnings
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⚠️ Orphaned Nodes - Warnings (7)

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RMC No 72-2018✅ PASSED
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Valid References
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RMC No 72-2021✅ PASSED
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Total Nodes
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Valid References
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Warnings
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⚠️ Orphaned Nodes - Warnings (2)

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RMC No 72-2025✅ PASSED
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Total Nodes
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Valid References
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Warnings
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RMC No 73-2018✅ PASSED
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Valid References
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Warnings
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⚠️ Orphaned Nodes - Warnings (5)

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RMC No. 73-2018
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RMC No 73-2019✅ PASSED
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Total Nodes
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Valid References
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Warnings
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⚠️ Orphaned Nodes - Warnings (5)

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RMC No 73-2025✅ PASSED
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Valid References
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Warnings
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RMC No 74-2019✅ PASSED
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Total Nodes
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Valid References
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Invalid References
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Warnings
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⚠️ Orphaned Nodes - Warnings (5)

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RMC No 74-2020✅ PASSED
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Total Nodes
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Valid References
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Invalid References
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Warnings
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⚠️ Orphaned Nodes - Warnings (2)

These nodes have no parent references, but this is informational only and not an error.
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RMC No 74-2023✅ PASSED
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Valid References
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Invalid References
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Warnings
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RMC No 74-2024✅ PASSED
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Valid References
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Warnings
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⚠️ Orphaned Nodes - Warnings (6)

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RMC No 74-2025✅ PASSED
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Valid References
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Warnings
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⚠️ Orphaned Nodes - Warnings (5)

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RMC No 75-2018✅ PASSED
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Valid References
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Invalid References
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Warnings
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⚠️ Orphaned Nodes - Warnings (6)

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RMC No 75-2019✅ PASSED
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Valid References
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Warnings
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⚠️ Orphaned Nodes - Warnings (3)

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RMC No 75-2020✅ PASSED
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Valid References
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Invalid References
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Warnings
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⚠️ Orphaned Nodes - Warnings (4)

These nodes have no parent references, but this is informational only and not an error.
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RMC No 75-2021✅ PASSED
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Total Nodes
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Valid References
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Invalid References
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Warnings
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RMC No 75-2023✅ PASSED
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RMC No 75-2024✅ PASSED
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⚠️ Orphaned Nodes - Warnings (6)

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RMC No 75-2025✅ PASSED
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⚠️ Orphaned Nodes - Warnings (4)

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RMC No 76-2019✅ PASSED
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RMC No 76-2020✅ PASSED
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Valid References
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⚠️ Orphaned Nodes - Warnings (4)

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RMC No 76-2021✅ PASSED
📁 RMC No 76-2021.yaml
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Valid References
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Warnings
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⚠️ Orphaned Nodes - Warnings (5)

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RMC No 76-2022✅ PASSED
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Valid References
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⚠️ Orphaned Nodes - Warnings (4)

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RMC No 76-2025✅ PASSED
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⚠️ Orphaned Nodes - Warnings (3)

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RMC No 77-2021✅ PASSED
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Valid References
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⚠️ Orphaned Nodes - Warnings (3)

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Valid References
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Warnings
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⚠️ Orphaned Nodes - Warnings (3)

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RMC No 77-2025✅ PASSED
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Valid References
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⚠️ Orphaned Nodes - Warnings (3)

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

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RMC No 78-2023✅ PASSED
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Valid References
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Warnings
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⚠️ Orphaned Nodes - Warnings (4)

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RMC No 78-2025✅ PASSED
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Valid References
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Warnings
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⚠️ Orphaned Nodes - Warnings (6)

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RMC No. 78-2025
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RMC No 79-2020✅ PASSED
📁 RMC No 79-2020.yml
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Valid References
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Warnings
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⚠️ Orphaned Nodes - Warnings (3)

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RMC No. 79-2020
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Addressee
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RMC No 79-2021✅ PASSED
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Valid References
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Warnings
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These nodes have no parent references, but this is informational only and not an error.
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RMC No 79-2023✅ PASSED
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Valid References
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Warnings
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⚠️ Orphaned Nodes - Warnings (4)

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RMC No 79-2024✅ PASSED
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Valid References
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Invalid References
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Warnings
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⚠️ Orphaned Nodes - Warnings (4)

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RMC No 79-2025✅ PASSED
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Valid References
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Invalid References
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Warnings
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⚠️ Orphaned Nodes - Warnings (3)

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RMC No 8-2021✅ PASSED
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Valid References
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Invalid References
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Warnings
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⚠️ Orphaned Nodes - Warnings (2)

These nodes have no parent references, but this is informational only and not an error.
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RMC No 8-2023✅ PASSED
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Total Nodes
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Valid References
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Invalid References
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Warnings
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⚠️ Orphaned Nodes - Warnings (3)

These nodes have no parent references, but this is informational only and not an error.
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RMC No 8-2024✅ PASSED
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Valid References
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Warnings
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⚠️ Orphaned Nodes - Warnings (3)

These nodes have no parent references, but this is informational only and not an error.
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RMC No 8-2026✅ PASSED
📁 RMC No 8-2026.yml
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Total Nodes
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Valid References
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Invalid References
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Warnings
📋 Document Type: RMC

⚠️ Orphaned Nodes - Warnings (5)

These nodes have no parent references, but this is informational only and not an error.
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Scope of Resumption
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Repealing Clause
directive • Line ~61
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closing • Line ~71

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These nodes have no parent references, but this is informational only and not an error.
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Suspension Effects
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Extended Due Date Computation Matrix
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Closing Statement (closing)
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title • Line ~11
Addressee
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Clarifications on Transactions with Registered Export Enterprise
qa_section • Line ~41
Clarifications on Transactions with Entities Granted with VAT Zero-Rate Incentives Under Special Laws and International Agreements
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Addressee
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Guidance and Publicity Directive
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RMC No. 81-2024
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Addressee
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Guidelines - Tax Neutrality Requirement
directive • Line ~31
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definition • Line ~41
Entities and Roles in Sukuk Structure
enumeration • Line ~51
Note on Obligor, Originator, and Issuer Relationships
note • Line ~61
Sukuk Based on Islamic Contracts
directive • Line ~71
Classification and Measurement of Sukuk Investments
procedure • Line ~81
Taxability of Sukuk
directive • Line ~91
Sukuk Structures Overview
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Sukuk al-murabahah Structure
example • Line ~111
Sukuk al-ijara Structure
example • Line ~121
Sukuk al-musharakah Structure
example • Line ~131
Sukuk al-mudarabah Structure
example • Line ~141
Sukuk al-wakalah Structure
example • Line ~151
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RMC No. 081-2025
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directive • Line ~51
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directive • Line ~61
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directive • Line ~71
Substantiation
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directive • Line ~101
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directive • Line ~111
Closing Statement
closing • Line ~121

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Valid References
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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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Valid References
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Warnings
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⚠️ Orphaned Nodes - Warnings (3)

These nodes have no parent references, but this is informational only and not an error.
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Issue with eAFS System
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Valid References
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⚠️ Orphaned Nodes - Warnings (7)

These nodes have no parent references, but this is informational only and not an error.
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CTA Decision Reference
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These nodes have no parent references, but this is informational only and not an error.
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Valid References
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These nodes have no parent references, but this is informational only and not an error.
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RMC No 83-2020✅ PASSED
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Valid References
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Warnings
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⚠️ Orphaned Nodes - Warnings (10)

These nodes have no parent references, but this is informational only and not an error.
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Valid References
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Warnings
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RMC No 83-2022✅ PASSED
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Valid References
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Warnings
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⚠️ Orphaned Nodes - Warnings (3)

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🌳 Root Nodes (5)

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RMC No 83-2023✅ PASSED
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Valid References
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Warnings
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These nodes have no parent references, but this is informational only and not an error.
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RMC No 83-2024✅ PASSED
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Warnings
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⚠️ Orphaned Nodes - Warnings (2)

These nodes have no parent references, but this is informational only and not an error.
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RMC No 84-2022✅ PASSED
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RMC No 84-2023✅ PASSED
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Valid References
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Warnings
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⚠️ Orphaned Nodes - Warnings (4)

These nodes have no parent references, but this is informational only and not an error.
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RMC No. 84-2023
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RMC No 84-2024✅ PASSED
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Valid References
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Warnings
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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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Purpose of the Circular
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RMC No 84-2025✅ PASSED
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Valid References
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Warnings
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⚠️ Orphaned Nodes - Warnings (2)

These nodes have no parent references, but this is informational only and not an error.
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RMC No 85-2019✅ PASSED
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RMC No 85-2024 (Real Property Valuation and Assessment Reform Act)✅ PASSED
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Appointment of Assessors
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RMC No 86-2018✅ PASSED
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RMC No 86-2020✅ PASSED
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RMC No 86-2023✅ PASSED
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RMC No 87-2021✅ PASSED
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RMC No 89-2021 (CREATE)✅ PASSED
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Additional Incentives for Certain Locations
directive • Line ~211
Section 17. Repealing Clause
directive • Line ~221
Section 18. Amendatory Clause
directive • Line ~231
Section 19. Separability Clause
directive • Line ~241
Section 20. Appropriation
directive • Line ~251
Section 21. Implementing Rules and Regulations
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Section 22. Effectivity
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Closing Statement
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table
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header
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introduction
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Valid References
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Invalid References
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Warnings
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⚠️ Orphaned Nodes - Warnings (3)

These nodes have no parent references, but this is informational only and not an error.
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addressee
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RMC No 9-2018✅ PASSED
📁 RMC No 9-2018.yml
▼
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Total Nodes
0
Valid References
0
Invalid References
4
Warnings
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⚠️ Orphaned Nodes - Warnings (4)

These nodes have no parent references, but this is informational only and not an error.
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Addressee
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RMC No 9-2023✅ PASSED
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▼
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Valid References
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Invalid References
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Warnings
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⚠️ Orphaned Nodes - Warnings (5)

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Availability of Forms
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▼
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Total Nodes
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Valid References
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Invalid References
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Warnings
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⚠️ Orphaned Nodes - Warnings (4)

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title • Line ~11
Addressee
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Clarification from Previous RMC
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RMC No 9-2026✅ PASSED
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11
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Valid References
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Invalid References
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Warnings
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⚠️ Orphaned Nodes - Warnings (7)

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Guidelines for Public Information and Education Division (enumeration)
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Addressee
addressee • Line ~21
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Objectives
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introduction • Line ~51
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Guidelines for BIR Revenue Regional/District Offices
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Guidelines for Public Information and Education Division
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RMC No 90-2020✅ PASSED
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Valid References
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⚠️ Orphaned Nodes - Warnings (2)

These nodes have no parent references, but this is informational only and not an error.
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Valid References
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Warnings
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⚠️ Orphaned Nodes - Warnings (3)

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RMC No 90-2025✅ PASSED
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Valid References
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⚠️ Orphaned Nodes - Warnings (2)

These nodes have no parent references, but this is informational only and not an error.
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RMC No 91-2018✅ PASSED
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Valid References
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⚠️ Orphaned Nodes - Warnings (4)

These nodes have no parent references, but this is informational only and not an error.
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RMC No. 91-2018
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RMC No 91-2021✅ PASSED
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Valid References
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Warnings
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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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RMC No 91-2023✅ PASSED
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Total Nodes
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Valid References
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Invalid References
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Warnings
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⚠️ Orphaned Nodes - Warnings (2)

These nodes have no parent references, but this is informational only and not an error.
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RMC No. 91-2023
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RMC No 91-2024✅ PASSED
📁 RMC No 91-2024.yml
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Total Nodes
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Valid References
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Invalid References
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Warnings
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⚠️ Orphaned Nodes - Warnings (3)

These nodes have no parent references, but this is informational only and not an error.
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RMC No. 91-2024
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📊 Node Types

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RMC No 91-2025✅ PASSED
📁 RMC No 91-2025.yml
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Total Nodes
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Valid References
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Invalid References
3
Warnings
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⚠️ Orphaned Nodes - Warnings (3)

These nodes have no parent references, but this is informational only and not an error.
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RMC No 92-2018✅ PASSED
📁 RMC No 92-2018.yml
▼
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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.
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Previously Filed Tax Return (directive)
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Closing Statement (closing)
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Introduction
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Tax Declaration for Purely Microfinance Operations
table • Line ~41
Tax Filing for Non-Microfinance Activities
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Alphanumeric Tax Code Usage
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Registration Update
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Previously Filed Tax Return
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3
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RMC No 92-2019✅ PASSED
📁 RMC No 92-2019.yml
▼
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29
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Valid References
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Invalid References
24
Warnings
📋 Document Type: RMC

⚠️ Orphaned Nodes - Warnings (24)

These nodes have no parent references, but this is informational only and not an error.
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Section 5: Amendment to Section 147 (amendment)
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Section 7: Amendment to Section 164 (amendment)
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Section 8: Amendment to Section 260 (amendment)
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Section 9: Amendment to Section 262 (amendment)
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Section 10: Amendment to Section 263 (amendment)
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Section 11: New Section 263-A (amendment)
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Section 18: Repealing Clause (directive)
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Approval and Signatures (signature)
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header • Line ~1
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Republic Act No. 11346
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Section 3: Amendment to Section 145
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Section 4: Amendment to Section 146
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Section 12: Amendment to Section 265
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directive • Line ~231
Section 18: Repealing Clause
directive • Line ~241
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Section 20: Effectivity
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Approval and Signatures
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RMC No 92-2020✅ PASSED
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▼
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Total Nodes
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Valid References
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Invalid References
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Warnings
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⚠️ Orphaned Nodes - Warnings (3)

These nodes have no parent references, but this is informational only and not an error.
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header • Line ~1
RMC No. 92-2020
title • Line ~11
Addressee
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Extension of Registration Deadline
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Registration and Voluntary Declaration Instructions
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Reminder on Penalties for Non-Compliance
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📊 Node Types

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RMC No 92-2021✅ PASSED
📁 RMC No 92-2021.yaml
▼
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Total Nodes
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Valid References
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Invalid References
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Warnings
📋 Document Type: RMC

⚠️ Orphaned Nodes - Warnings (4)

These nodes have no parent references, but this is informational only and not an error.
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Closing Statement (closing)
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🌳 Root Nodes (7)

Document Header
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Addressee
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Extended Deadlines for Submissions
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Deferment of Face-to-Face Meetings and Future Declarations
directive • Line ~51
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RMC No 92-2023✅ PASSED
📁 RMC No 92-2023.yaml
▼
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Total Nodes
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Valid References
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Invalid References
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Warnings
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⚠️ Orphaned Nodes - Warnings (3)

These nodes have no parent references, but this is informational only and not an error.
Addressee (addressee)
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Mandate for eFPS Usage (directive)
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🌳 Root Nodes (6)

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RMC No. 92-2023
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Addressee
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Mandate for eFPS Usage
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📊 Node Types

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RMC No 92-2024✅ PASSED
📁 RMC No 92-2024.yml
▼
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Total Nodes
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Valid References
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Invalid References
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Warnings
📋 Document Type: RMC

⚠️ Orphaned Nodes - Warnings (3)

These nodes have no parent references, but this is informational only and not an error.
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🌳 Root Nodes (6)

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header • Line ~1
RMC No. 92-2024
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Background
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📊 Node Types

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RMC No 92-2025✅ PASSED
📁 RMC No 92-2025.yml
▼
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7
Total Nodes
0
Valid References
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Invalid References
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Warnings
📋 Document Type: RMC

⚠️ Orphaned Nodes - Warnings (4)

These nodes have no parent references, but this is informational only and not an error.
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Work-around Procedure (directive)
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Procedures for Accomplishment (enumeration)
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No parent reference found - line ~61

🌳 Root Nodes (7)

Document Header
header • Line ~1
RMC No. 092-2025
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Addressee
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Purpose of the Circular
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📊 Node Types

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RMC No 93-2021✅ PASSED
📁 RMC No 93-2021.yaml
▼
🔍
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Total Nodes
0
Valid References
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Invalid References
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Warnings
📋 Document Type: RMC

⚠️ Orphaned Nodes - Warnings (5)

These nodes have no parent references, but this is informational only and not an error.
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RMC No 94-2020✅ PASSED
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RMC No 94-2021✅ PASSED
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RMC No 94-2024✅ PASSED
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RMC No 94-2025✅ PASSED
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RMC No 95-2024✅ PASSED
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RMC No 96-2018✅ PASSED
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RMC No 97-2021✅ PASSED
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RMC No 97-2023✅ PASSED
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RMC No 97-2025✅ PASSED
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RMC No 98-2018✅ PASSED
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RMC No 98-2024✅ PASSED
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RMC No 99-2021✅ PASSED
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RMC No 99-2023✅ PASSED
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Amendment to Section 300
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Amendment to Section 301
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Amendment to Section 308
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Amendment to Section 309
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REVENUE REGULATIONS NO. 18-2024
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Bureau of Internal Revenue - Revenue Regulations No. 18-2025
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Bureau of Internal Revenue - Revenue Regulations No. 20-2025
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REVENUE REGULATIONS NO. 21-2018
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Bureau of Internal Revenue - Revenue Regulations No. 21-2025
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REVENUE REGULATIONS NO. 22-2018
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REVENUE REGULATIONS NO. 004-2025
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REVENUE REGULATIONS NO. 5-2024
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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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SECTION 3. Invoicing and Accounting Requirements for Value-Added Tax (VAT) Registered Persons under Section 113 of the Tax Code.
section • Line ~31
SECTION 4. Preservation of Books of Accounts and Other Accounting Records under Section 235 of the Tax Code.
section • Line ~41
SECTION 5. Registration Requirements under Section 236 of the Tax Code.
section • Line ~51
SECTION 6. Issuance of Invoices under Section 237 of the Tax Code.
section • Line ~61
SECTION 7. Printing of Invoices under Section 238 of the Tax Code.
section • Line ~71
SECTION 8. Transitory Provisions.
section • Line ~81
SECTION 9. Separability Clause.
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SECTION 10. Repealing Clause.
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SECTION 2. DEFINITION OF TERMS (section)
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SECTION 1. SCOPE
section • Line ~11
SECTION 2. DEFINITION OF TERMS
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SECTION 3. REVISED RATES AND BASES OF EXCISE TAX
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SECTION 4. PROVISIONS ON TOBACCO PRODUCTS, HEATED TOBACCO PRODUCTS AND VAPOR PRODUCTS
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SECTION 5. COMMON PROVISIONS FOR ALCOHOL PRODUCTS, TOBACCO, HEATED TOBACCO, AND VAPOR PRODUCTS
section • Line ~51
SECTION 6. OFFENSES RELATING TO STAMPS, LABELS, TAGS, AND OTHERS
section • Line ~61
SECTION 7. TRANSITORY PROVISIONS
section • Line ~71
SECTION 8. DISPOSITION OF REVENUES FROM EXCISE TAX ON SUGAR-SWEETENED BEVERAGES, ALCOHOL, TOBACCO PRODUCTS, HEATED TOBACCO PRODUCTS AND VAPOR PRODUCTS
section • Line ~81
SECTION 9. CONGRESSIONAL OVERSIGHT COMMITTEE
section • Line ~91
SECTION 10. REPEALING CLAUSE
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SECTION 11. SEPARABILITY CLAUSE
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SECTION 12. EFFECTIVITY
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12
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SECTION 2. DEFINITION OF TERMS (section)
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No parent reference found - line ~41
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No parent reference found - line ~51
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No parent reference found - line ~61
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No parent reference found - line ~71
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SECTION 12. REPEALING CLAUSE (section)
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SECTION 13. EFFECTIVITY (section)
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Approval and Signature (signature)
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Cover Page
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SECTION 1. OBJECTIVE
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SECTION 2. DEFINITION OF TERMS
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SECTION 3. REQUIRED CERTIFICATIONS/ACCREDITATIONS FROM APPROPRIATE GOVERNMENT AGENCIES FOR THE AVAILMENT OF THE TAX INCENTIVES
section • Line ~31
SECTION 4. FISCAL INCENTIVES FOR RENEWABLE ENERGY PROJECTS AND ACTIVITIES
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SECTION 5. HYBRID AND CO-GENERATION SYSTEMS
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SECTION 6. INCENTIVES FOR RE COMMERCIALIZATION
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SECTION 7. INCENTIVES FOR FARMERS ENGAGED IN THE PLANTATION OF BIOMASS RESOURCES
section • Line ~71
SECTION 8. TAX REBATE FOR PURCHASE OF RE COMPONENTS
section • Line ~81
SECTION 9. PROHIBITION AGAINST DOUBLE AVAILMENT OF INCENTIVES
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SECTION 10. ANNUAL FILING AND REPORTORIAL REQUIREMENTS
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SECTION 11. SEPARABILITY CLAUSE
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SECTION 12. REPEALING CLAUSE
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SECTION 13. EFFECTIVITY
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SECTION 2. Amendments (section)
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Cover Page
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Subject and Addressee
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SECTION 1. Scope
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REVENUE REGULATIONS NO. 07-2025
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REVENUE REGULATIONS NO. 8-2024
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BUREAU OF INTERNAL REVENUE
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REVENUE REGULATIONS No. 8-2018
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SECTION 1. SCOPE.
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section • Line ~41
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section • Line ~51
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section • Line ~61
SECTION 6. EXCLUSIONS FROM GROSS INCOME.
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section • Line ~81
SECTION 8. DEDUCTIONS FROM GROSS INCOME.
section • Line ~91
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SECTION 12. REGISTRATION UPDATES.
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SECTION 13. TRANSITORY PROVISIONS.
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SECTION 14. REPEALING CLAUSE.
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SECTION 15. EFFECTIVITY.
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Section 57. Amendment to Section 181 of the NIRC (directive)
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Section 58. Amendment to Section 182 of the NIRC (directive)
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Section 60. Amendment to Section 186 of the NIRC (directive)
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Section 61. Amendment to Section 188 of the NIRC (directive)
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Section 62. Amendment to Section 189 of the NIRC (directive)
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Section 63. Amendment to Section 190 of the NIRC (directive)
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Section 64. Amendment to Section 191 of the NIRC (directive)
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Section 65. Amendment to Section 192 of the NIRC (directive)
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Section 66. Amendment to Section 193 of the NIRC (directive)
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Section 67. Amendment to Section 194 of the NIRC (directive)
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Section 68. Amendment to Section 195 of the NIRC (directive)
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Section 69. Amendment to Section 196 of the NIRC (directive)
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Section 70. Amendment to Section 197 of the NIRC (directive)
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Section 71. Amendment to Section 232 of the NIRC (directive)
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Section 72. Amendment to Section 236 of the NIRC (directive)
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Section 73. Amendment to Section 237 of the NIRC (directive)
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Section 75. Amendment to Section 249 of the NIRC (directive)
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Section 76. Amendment to Section 254 of the NIRC (directive)
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Section 80. Insertion of Section 265-A of the NIRC (directive)
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Section 82. Amendment to Section 288 of the NIRC (directive)
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Section 83. Reportorial Requirements (directive)
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Section 84. Implementing Rules and Regulations (directive)
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Document Header
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Enactment Clause
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Section 3. Amendment to Section 5 of the NIRC
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Section 4. Amendment to Section 6 of the NIRC
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Section 5. Amendment to Section 24 of the NIRC
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Section 6. Amendment to Section 25 of the NIRC
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Section 7. Amendment to Section 27 of the NIRC
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Section 8. Amendment to Section 31 of the NIRC
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Section 9. Amendment to Section 32 of the NIRC
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Section 10. Amendment to Section 33 of the NIRC
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Section 11. Amendment to Section 34 of the NIRC
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Section 12. Repeal of Section 35 of the NIRC
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Section 13. Amendment to Section 51 of the NIRC
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Section 14. Insertion of Section 51-A of the NIRC
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Section 15. Amendment to Section 52 of the NIRC
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Section 16. Amendment to Section 56 of the NIRC
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Section 17. Amendment to Section 57 of the NIRC
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Section 18. Amendment to Section 58 of the NIRC
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Section 19. Repeal of Section 62 of the NIRC
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Section 20. Amendment to Section 74 of the NIRC
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Section 21. Amendment to Section 79 of the NIRC
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Section 22. Amendment to Section 84 of the NIRC
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Section 23. Amendment to Section 86 of the NIRC
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Section 24. Repeal of Section 89 of the NIRC
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Section 25. Amendment to Section 90 of the NIRC
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Section 26. Amendment to Section 91 of the NIRC
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Section 27. Amendment to Section 97 of the NIRC
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Section 28. Amendment to Section 99 of the NIRC
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Section 29. Amendment to Section 100 of the NIRC
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Section 30. Amendment to Section 101 of the NIRC
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Section 31. Amendment to Section 106 of the NIRC
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Section 32. Amendment to Section 107 of the NIRC
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Section 33. Amendment to Section 108 of the NIRC
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Section 48. Amendment to Section 151 of the NIRC
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Section 49. Amendment to Section 155 of the NIRC
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Section 50. Amendment to Section 171 of the NIRC
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Section 51. Amendment to Section 174 of the NIRC
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Section 52. Amendment to Section 175 of the NIRC
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Section 53. Amendment to Section 177 of the NIRC
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Section 54. Amendment to Section 178 of the NIRC
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Section 55. Amendment to Section 179 of the NIRC
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Section 56. Amendment to Section 180 of the NIRC
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Question 26 (qa_section)
No parent reference found - line ~251
Question 27 (qa_section)
No parent reference found - line ~261
Question 28 (qa_section)
No parent reference found - line ~271
Question 29 (qa_section)
No parent reference found - line ~281
Question 30 (qa_section)
No parent reference found - line ~291
Question 31 (qa_section)
No parent reference found - line ~301
Question 32 (qa_section)
No parent reference found - line ~311
Question 33 (qa_section)
No parent reference found - line ~321
Question 34 (qa_section)
No parent reference found - line ~331
Question 35 (qa_section)
No parent reference found - line ~341
Question 36 (qa_section)
No parent reference found - line ~351
Question 37 (qa_section)
No parent reference found - line ~361
Question 38 (qa_section)
No parent reference found - line ~371
Questions 39-47 (qa_section)
No parent reference found - line ~381
Questions 48-49 (qa_section)
No parent reference found - line ~391
Question 50 (qa_section)
No parent reference found - line ~401
Question 51 (qa_section)
No parent reference found - line ~411
Question 52 (qa_section)
No parent reference found - line ~421
Questions 53-56 (qa_section)
No parent reference found - line ~431
Questions 57-65 (qa_section)
No parent reference found - line ~441
Question 66 (qa_section)
No parent reference found - line ~451
Question 67 (qa_section)
No parent reference found - line ~461
Question 68 (qa_section)
No parent reference found - line ~471
Questions 69-70 (qa_section)
No parent reference found - line ~481
Closing Statement (closing)
No parent reference found - line ~501

⚠️ Empty Content - Warnings (1)

These nodes have an empty content field. This may indicate missing or incomplete data.
Addressee (addressee)
Empty content - line ~21

🌳 Root Nodes (51)

Document Header
header • Line ~1
Examination Title
title • Line ~11
Addressee
addressee • Line ~21
Question 1
qa_section • Line ~31
Question 2
qa_section • Line ~41
Question 3
qa_section • Line ~51
Questions 4-6
qa_section • Line ~61
Questions 7-8
qa_section • Line ~71
Question 9
qa_section • Line ~81
Question 10
qa_section • Line ~91
Question 11
qa_section • Line ~101
Question 12
qa_section • Line ~111
Question 13
qa_section • Line ~121
Question 14
qa_section • Line ~131
Question 15
qa_section • Line ~141
Question 16
qa_section • Line ~151
Question 17
qa_section • Line ~161
Question 18
qa_section • Line ~171
Question 19
qa_section • Line ~181
Question 20
qa_section • Line ~191
Question 21
qa_section • Line ~201
Question 22
qa_section • Line ~211
Question 23
qa_section • Line ~221
Question 24
qa_section • Line ~231
Question 25
qa_section • Line ~241
Question 26
qa_section • Line ~251
Question 27
qa_section • Line ~261
Question 28
qa_section • Line ~271
Question 29
qa_section • Line ~281
Question 30
qa_section • Line ~291
Question 31
qa_section • Line ~301
Question 32
qa_section • Line ~311
Question 33
qa_section • Line ~321
Question 34
qa_section • Line ~331
Question 35
qa_section • Line ~341
Question 36
qa_section • Line ~351
Question 37
qa_section • Line ~361
Question 38
qa_section • Line ~371
Questions 39-47
qa_section • Line ~381
Questions 48-49
qa_section • Line ~391
Question 50
qa_section • Line ~401
Question 51
qa_section • Line ~411
Question 52
qa_section • Line ~421
Questions 53-56
qa_section • Line ~431
Questions 57-65
qa_section • Line ~441
Question 66
qa_section • Line ~451
Question 67
qa_section • Line ~461
Question 68
qa_section • Line ~471
Questions 69-70
qa_section • Line ~481
Graduated Tax Rates
note • Line ~491
Closing Statement
closing • Line ~501

📊 Node Types

46
qa_section
1
header
1
title
1
addressee
1
note
1
closing
TAX B97 Final Preboard Examination - Solutions - Sample✅ PASSED
📁 TAX B97 Final Preboard Examination - Solutions - Sample.yml
▼
🔍
35
Total Nodes
0
Valid References
0
Invalid References
34
Warnings
📋 Document Type: GENERIC

⚠️ Orphaned Nodes - Warnings (34)

These nodes have no parent references, but this is informational only and not an error.
Solution 1 - VAT Calculation (table)
No parent reference found - line ~11
Solution 2 - RPT Calculation (table)
No parent reference found - line ~21
Calculation for Question 3 to 5 - RPT (table)
No parent reference found - line ~31
Solutions 6 to 7 (enumeration)
No parent reference found - line ~41
Calculation for Question 7 - Tax Due (table)
No parent reference found - line ~51
Solution 8 (example)
No parent reference found - line ~61
Solutions 9 to 11 (enumeration)
No parent reference found - line ~71
Solution 12 - Basis Calculation (table)
No parent reference found - line ~81
Solutions 13 to 18 (enumeration)
No parent reference found - line ~91
Solution 19 (example)
No parent reference found - line ~101
Solution 20 - VAT Calculation (table)
No parent reference found - line ~111
Solution 21 - VAT Calculation (table)
No parent reference found - line ~121
Solutions 22 to 28 (enumeration)
No parent reference found - line ~131
Solution 29 - DST Calculation (table)
No parent reference found - line ~141
Solution 30 - Excise Tax Calculation (table)
No parent reference found - line ~151
Solutions 31 to 36 (enumeration)
No parent reference found - line ~161
Solution 37 (table)
No parent reference found - line ~171
Solution 38 (example)
No parent reference found - line ~181
Solutions 39 to 41 (enumeration)
No parent reference found - line ~191
Solution 39 to 42 - 1st Quarter 2024 VAT (table)
No parent reference found - line ~201
Solution 43 to 47 - Quarterly Tax Calculations (table)
No parent reference found - line ~211
Solution 48 (directive)
No parent reference found - line ~221
Solution 49 (directive)
No parent reference found - line ~231
Solution 50 (directive)
No parent reference found - line ~241
Solution 51 (directive)
No parent reference found - line ~251
Solution 52 (directive)
No parent reference found - line ~261
Solutions 53 to 56 (table)
No parent reference found - line ~271
Solution 57 to 61 - Property Characterization (table)
No parent reference found - line ~281
Solution 62 to 65 (table)
No parent reference found - line ~291
Solution 66 (directive)
No parent reference found - line ~301
Solution 67 (directive)
No parent reference found - line ~311
Solution 68 (directive)
No parent reference found - line ~321
Solution 70 - VAT Payable Computation (procedure)
No parent reference found - line ~331
Closing Statement (closing)
No parent reference found - line ~341

⚠️ Empty Content - Warnings (2)

These nodes have an empty content field. This may indicate missing or incomplete data.
Solutions 6 to 7 (enumeration)
Empty content - line ~41
Solutions 39 to 41 (enumeration)
Empty content - line ~191

🌳 Root Nodes (35)

Document Header
header • Line ~1
Solution 1 - VAT Calculation
table • Line ~11
Solution 2 - RPT Calculation
table • Line ~21
Calculation for Question 3 to 5 - RPT
table • Line ~31
Solutions 6 to 7
enumeration • Line ~41
Calculation for Question 7 - Tax Due
table • Line ~51
Solution 8
example • Line ~61
Solutions 9 to 11
enumeration • Line ~71
Solution 12 - Basis Calculation
table • Line ~81
Solutions 13 to 18
enumeration • Line ~91
Solution 19
example • Line ~101
Solution 20 - VAT Calculation
table • Line ~111
Solution 21 - VAT Calculation
table • Line ~121
Solutions 22 to 28
enumeration • Line ~131
Solution 29 - DST Calculation
table • Line ~141
Solution 30 - Excise Tax Calculation
table • Line ~151
Solutions 31 to 36
enumeration • Line ~161
Solution 37
table • Line ~171
Solution 38
example • Line ~181
Solutions 39 to 41
enumeration • Line ~191
Solution 39 to 42 - 1st Quarter 2024 VAT
table • Line ~201
Solution 43 to 47 - Quarterly Tax Calculations
table • Line ~211
Solution 48
directive • Line ~221
Solution 49
directive • Line ~231
Solution 50
directive • Line ~241
Solution 51
directive • Line ~251
Solution 52
directive • Line ~261
Solutions 53 to 56
table • Line ~271
Solution 57 to 61 - Property Characterization
table • Line ~281
Solution 62 to 65
table • Line ~291
Solution 66
directive • Line ~301
Solution 67
directive • Line ~311
Solution 68
directive • Line ~321
Solution 70 - VAT Payable Computation
procedure • Line ~331
Closing Statement
closing • Line ~341

📊 Node Types

15
table
8
directive
6
enumeration
3
example
1
header
1
procedure
1
closing
Taxation Final Pre Board B98 Q&A✅ PASSED
📁 Taxation Final Pre Board B98 Q&A.yml
▼
🔍
72
Total Nodes
0
Valid References
0
Invalid References
71
Warnings
📋 Document Type: CPAR

⚠️ Orphaned Nodes - Warnings (71)

These nodes have no parent references, but this is informational only and not an error.
Question 1 - Gift Tax on Donation Mortis Causa (qa_section)
No parent reference found - line ~11
Question 2 - Gross Estate Exclusions (qa_section)
No parent reference found - line ~21
Question 3 - Intangible Personal Properties in the Philippines (qa_section)
No parent reference found - line ~31
Question 4 - Donation to Religious Organization (qa_section)
No parent reference found - line ~41
Question 5 - Extension of Estate Tax Payment (qa_section)
No parent reference found - line ~51
Question 6 - Statements on Renunciation and Gift Splitting (qa_section)
No parent reference found - line ~61
Question 7 - Exemptions from Donor’s Tax (qa_section)
No parent reference found - line ~71
Question 8 - Distinctions Between Donor’s Tax and Estate Tax (qa_section)
No parent reference found - line ~81
Question 9 - Statements on Contributions and Renunciation (qa_section)
No parent reference found - line ~91
Question 10 - VAT Refund on Gold Sales (qa_section)
No parent reference found - line ~101
Question 11 - Gross Receipts Tax on Interest Income (qa_section)
No parent reference found - line ~111
Question 12 - VAT Refund for Freeport Enterprise (qa_section)
No parent reference found - line ~121
Question 13 - VAT Exempt Transactions (qa_section)
No parent reference found - line ~131
Question 14 - VAT Exempt Agricultural Products (qa_section)
No parent reference found - line ~141
Question 15 - VAT Exempt Publications (qa_section)
No parent reference found - line ~151
Question 16 - VAT Subject Transactions (qa_section)
No parent reference found - line ~161
Question 17 - VAT Subject Products (qa_section)
No parent reference found - line ~171
Question 18 - Zero-Rated VAT Transactions (qa_section)
No parent reference found - line ~181
Question 19 - Non-Exempt VAT Items (qa_section)
No parent reference found - line ~191
Question 20 - Zero-Rated VAT Sales (qa_section)
No parent reference found - line ~201
Question 21 - Presumptive Input VAT Businesses (qa_section)
No parent reference found - line ~211
Question 22 - Statements on Goods and Export Sales for VAT (qa_section)
No parent reference found - line ~221
Question 23 - Statements on VAT Refund Periods (qa_section)
No parent reference found - line ~231
Question 24 - Statements on Excise Taxes (qa_section)
No parent reference found - line ~241
Question 25 - Corporations Availing SCIT (qa_section)
No parent reference found - line ~251
Question 26 - Income Tax Holiday for Pioneer Ecozone (qa_section)
No parent reference found - line ~261
Question 27 - Barangay Micro Business Enterprise Assets (qa_section)
No parent reference found - line ~271
Question 28 - NOLCO and SCIT for Registered Enterprises (qa_section)
No parent reference found - line ~281
Question 29 - Statements on Reduced Corporate Income Tax (qa_section)
No parent reference found - line ~291
Question 30 - Double Taxation Advice (qa_section)
No parent reference found - line ~301
Question 31 - Constitutionality of Tax on Installation Managers (qa_section)
No parent reference found - line ~311
Question 32 - Validity of Ordinance on Pole Rentals (qa_section)
No parent reference found - line ~321
Question 33 - Real Property Taxes (qa_section)
No parent reference found - line ~331
Question 34 - Non-Tax Incentives for Micro Businesses (qa_section)
No parent reference found - line ~341
Question 35 - Fiscal Incentive Review Board Composition (qa_section)
No parent reference found - line ~351
Question 36 - Deductible Tax-Related Expenses (qa_section)
No parent reference found - line ~361
Question 37 - NOLCO Ownership Requirement (qa_section)
No parent reference found - line ~371
Question 38 - Preservation of Accounting Records (qa_section)
No parent reference found - line ~381
Question 39 - Fringe Benefit Monetary Value (qa_section)
No parent reference found - line ~391
Question 40 - Taxation of Multiple Trusts (qa_section)
No parent reference found - line ~401
Question 41 - Income Tax for Educational Institution (qa_section)
No parent reference found - line ~411
Question 42 - Stock Option Income Treatment (qa_section)
No parent reference found - line ~421
Question 43 - Taxable Net Estate Calculation (qa_section)
No parent reference found - line ~431
Question 44 - Deductible CLUT for Non-Resident Alien (qa_section)
No parent reference found - line ~441
Question 45 - Vanishing Deduction Calculation (qa_section)
No parent reference found - line ~451
Question 46 - Gross Estate of Atty. Llamado (qa_section)
No parent reference found - line ~461
Question 47 - Exclusive Properties in Gross Estate (qa_section)
No parent reference found - line ~471
Question 48 - Vanishing Deduction Allowed (qa_section)
No parent reference found - line ~481
Question 49 - Share of Surviving Spouse (qa_section)
No parent reference found - line ~491
Question 50 - Net Estate Subject to Tax (qa_section)
No parent reference found - line ~501
Question 51 - Estate Tax Computation (qa_section)
No parent reference found - line ~511
Question 52 - Conjugal Properties Under Pre-Nuptial Agreement (qa_section)
No parent reference found - line ~521
Question 53 - CCLUT Expenses Under Pre-Nuptial Agreement (qa_section)
No parent reference found - line ~531
Question 54 - Surviving Spouse Share Under Pre-Nuptial Agreement (qa_section)
No parent reference found - line ~541
Question 55 - Net Estate Under Pre-Nuptial Agreement (qa_section)
No parent reference found - line ~551
Question 56 - Estate Tax Under Pre-Nuptial Agreement (qa_section)
No parent reference found - line ~561
Question 57 - Donor’s Tax for Daniel on October 1, 2025 (qa_section)
No parent reference found - line ~571
Question 58 - Donor’s Tax for Daniel on October 2, 2025 (qa_section)
No parent reference found - line ~581
Question 59 - Donor’s Tax for Daniel on October 3, 2025 (qa_section)
No parent reference found - line ~591
Question 60 - Donor’s Tax for Jaymae on October 1, 2025 (qa_section)
No parent reference found - line ~601
Question 61 - Donor’s Tax for Jaymae on October 2, 2025 (qa_section)
No parent reference found - line ~611
Question 62 - Donor’s Tax for Jaymae on October 3, 2025 (qa_section)
No parent reference found - line ~621
Question 63 - Output VAT Credit Claim (qa_section)
No parent reference found - line ~631
Question 64 - Additional Output VAT Credit Claim (qa_section)
No parent reference found - line ~641
Question 65 - Missed Output VAT Credit Claim (qa_section)
No parent reference found - line ~651
Question 66 - Recovery of Output VAT (qa_section)
No parent reference found - line ~661
Question 67 - Tax Consequence of Incidental Purchase (qa_section)
No parent reference found - line ~671
Question 68 - Excise Tax on Vehicles (qa_section)
No parent reference found - line ~681
Question 69 - Statements on Donation and VAT (qa_section)
No parent reference found - line ~691
Question 70 - VAT Payable for Breeder (qa_section)
No parent reference found - line ~701
End of Examination (closing)
No parent reference found - line ~711

🌳 Root Nodes (72)

Examination Title
title • Line ~1
Question 1 - Gift Tax on Donation Mortis Causa
qa_section • Line ~11
Question 2 - Gross Estate Exclusions
qa_section • Line ~21
Question 3 - Intangible Personal Properties in the Philippines
qa_section • Line ~31
Question 4 - Donation to Religious Organization
qa_section • Line ~41
Question 5 - Extension of Estate Tax Payment
qa_section • Line ~51
Question 6 - Statements on Renunciation and Gift Splitting
qa_section • Line ~61
Question 7 - Exemptions from Donor’s Tax
qa_section • Line ~71
Question 8 - Distinctions Between Donor’s Tax and Estate Tax
qa_section • Line ~81
Question 9 - Statements on Contributions and Renunciation
qa_section • Line ~91
Question 10 - VAT Refund on Gold Sales
qa_section • Line ~101
Question 11 - Gross Receipts Tax on Interest Income
qa_section • Line ~111
Question 12 - VAT Refund for Freeport Enterprise
qa_section • Line ~121
Question 13 - VAT Exempt Transactions
qa_section • Line ~131
Question 14 - VAT Exempt Agricultural Products
qa_section • Line ~141
Question 15 - VAT Exempt Publications
qa_section • Line ~151
Question 16 - VAT Subject Transactions
qa_section • Line ~161
Question 17 - VAT Subject Products
qa_section • Line ~171
Question 18 - Zero-Rated VAT Transactions
qa_section • Line ~181
Question 19 - Non-Exempt VAT Items
qa_section • Line ~191
Question 20 - Zero-Rated VAT Sales
qa_section • Line ~201
Question 21 - Presumptive Input VAT Businesses
qa_section • Line ~211
Question 22 - Statements on Goods and Export Sales for VAT
qa_section • Line ~221
Question 23 - Statements on VAT Refund Periods
qa_section • Line ~231
Question 24 - Statements on Excise Taxes
qa_section • Line ~241
Question 25 - Corporations Availing SCIT
qa_section • Line ~251
Question 26 - Income Tax Holiday for Pioneer Ecozone
qa_section • Line ~261
Question 27 - Barangay Micro Business Enterprise Assets
qa_section • Line ~271
Question 28 - NOLCO and SCIT for Registered Enterprises
qa_section • Line ~281
Question 29 - Statements on Reduced Corporate Income Tax
qa_section • Line ~291
Question 30 - Double Taxation Advice
qa_section • Line ~301
Question 31 - Constitutionality of Tax on Installation Managers
qa_section • Line ~311
Question 32 - Validity of Ordinance on Pole Rentals
qa_section • Line ~321
Question 33 - Real Property Taxes
qa_section • Line ~331
Question 34 - Non-Tax Incentives for Micro Businesses
qa_section • Line ~341
Question 35 - Fiscal Incentive Review Board Composition
qa_section • Line ~351
Question 36 - Deductible Tax-Related Expenses
qa_section • Line ~361
Question 37 - NOLCO Ownership Requirement
qa_section • Line ~371
Question 38 - Preservation of Accounting Records
qa_section • Line ~381
Question 39 - Fringe Benefit Monetary Value
qa_section • Line ~391
Question 40 - Taxation of Multiple Trusts
qa_section • Line ~401
Question 41 - Income Tax for Educational Institution
qa_section • Line ~411
Question 42 - Stock Option Income Treatment
qa_section • Line ~421
Question 43 - Taxable Net Estate Calculation
qa_section • Line ~431
Question 44 - Deductible CLUT for Non-Resident Alien
qa_section • Line ~441
Question 45 - Vanishing Deduction Calculation
qa_section • Line ~451
Question 46 - Gross Estate of Atty. Llamado
qa_section • Line ~461
Question 47 - Exclusive Properties in Gross Estate
qa_section • Line ~471
Question 48 - Vanishing Deduction Allowed
qa_section • Line ~481
Question 49 - Share of Surviving Spouse
qa_section • Line ~491
Question 50 - Net Estate Subject to Tax
qa_section • Line ~501
Question 51 - Estate Tax Computation
qa_section • Line ~511
Question 52 - Conjugal Properties Under Pre-Nuptial Agreement
qa_section • Line ~521
Question 53 - CCLUT Expenses Under Pre-Nuptial Agreement
qa_section • Line ~531
Question 54 - Surviving Spouse Share Under Pre-Nuptial Agreement
qa_section • Line ~541
Question 55 - Net Estate Under Pre-Nuptial Agreement
qa_section • Line ~551
Question 56 - Estate Tax Under Pre-Nuptial Agreement
qa_section • Line ~561
Question 57 - Donor’s Tax for Daniel on October 1, 2025
qa_section • Line ~571
Question 58 - Donor’s Tax for Daniel on October 2, 2025
qa_section • Line ~581
Question 59 - Donor’s Tax for Daniel on October 3, 2025
qa_section • Line ~591
Question 60 - Donor’s Tax for Jaymae on October 1, 2025
qa_section • Line ~601
Question 61 - Donor’s Tax for Jaymae on October 2, 2025
qa_section • Line ~611
Question 62 - Donor’s Tax for Jaymae on October 3, 2025
qa_section • Line ~621
Question 63 - Output VAT Credit Claim
qa_section • Line ~631
Question 64 - Additional Output VAT Credit Claim
qa_section • Line ~641
Question 65 - Missed Output VAT Credit Claim
qa_section • Line ~651
Question 66 - Recovery of Output VAT
qa_section • Line ~661
Question 67 - Tax Consequence of Incidental Purchase
qa_section • Line ~671
Question 68 - Excise Tax on Vehicles
qa_section • Line ~681
Question 69 - Statements on Donation and VAT
qa_section • Line ~691
Question 70 - VAT Payable for Breeder
qa_section • Line ~701
End of Examination
closing • Line ~711

📊 Node Types

70
qa_section
1
title
1
closing
The Local Government Code of the Philippines✅ PASSED
📁 The Local Government Code of the Philippines.yml
▼
🔍
110
Total Nodes
0
Valid References
0
Invalid References
98
Warnings
📋 Document Type: GENERIC

⚠️ Orphaned Nodes - Warnings (98)

These nodes have no parent references, but this is informational only and not an error.
BOOK II (part)
No parent reference found - line ~1
SECTION 128. Scope (section)
No parent reference found - line ~31
SECTION 129. Power to Create Source of Revenue (section)
No parent reference found - line ~41
SECTION 130. Fundamental Principles. (section)
No parent reference found - line ~51
SECTION 131. Definition of Terms. (section)
No parent reference found - line ~61
SECTION 132. Local Taxing Authority (section)
No parent reference found - line ~71
SECTION 133. Common Limitations on the Taxing Powers of Local Government Units. (section)
No parent reference found - line ~81
SECTION 134. Scope of Taxing Powers. (section)
No parent reference found - line ~111
SECTION 135. Tax on Transfer of Real Property Ownership. (section)
No parent reference found - line ~121
SECTION 136. Tax on Business of Printing and Publication. (section)
No parent reference found - line ~131
SECTION 137. Franchise Tax (section)
No parent reference found - line ~141
SECTION 138. Tax on Sand, Gravel and Other Quarry Resources (section)
No parent reference found - line ~151
SECTION 139. Professional Tax (section)
No parent reference found - line ~161
SECTION 140. Amusement Tax (section)
No parent reference found - line ~171
SECTION 141. Annual Fixed Tax For Every Delivery Truck or Van of Manufacturers or Producers, Wholesalers of, Dealers, or Retailers in, Certain Products. (section)
No parent reference found - line ~181
SECTION 142. Scope of Taxing Powers. (section)
No parent reference found - line ~201
SECTION 143. Tax and Business (section)
No parent reference found - line ~211
SECTION 144. Rates of Tax within the Metropolitan Manila Area. (section)
No parent reference found - line ~221
SECTION 145. Retirement of Business. (section)
No parent reference found - line ~231
SECTION 146. Payment of Business Taxes. (section)
No parent reference found - line ~241
SECTION 147. Fees and Charges. (section)
No parent reference found - line ~251
SECTION 148. Fees for Sealing and Licensing of Weights and Measures. (section)
No parent reference found - line ~261
SECTION 149. Fishery Rentals, Fees and Charges. (section)
No parent reference found - line ~271
SECTION 150. Situs of the Tax. (section)
No parent reference found - line ~281
SECTION 151. Scope of Taxing Powers. (section)
No parent reference found - line ~301
SECTION 314. Form and Content. (section)
No parent reference found - line ~331
SECTION 315. Submission of Detailed Statements of Income and Expenditures. (section)
No parent reference found - line ~341
SECTION 316. Local Finance Committee. (section)
No parent reference found - line ~351
SECTION 317. Submission of Budget Proposals by Heads of Departments or Offices. (section)
No parent reference found - line ~361
SECTION 318. Preparation of the Budget by the Local Chief Executive. (section)
No parent reference found - line ~371
SECTION 319. Legislative Authorization of the Budget. (section)
No parent reference found - line ~381
SECTION 320. Effectivity of Budgets. (section)
No parent reference found - line ~391
SECTION 321. Changes in the Annual Budget. (section)
No parent reference found - line ~401
SECTION 322. Reversion of Unexpended Balances of Appropriations, Continuing Appropriations. (section)
No parent reference found - line ~411
SECTION 323. Failure to Enact the Annual Appropriations. (section)
No parent reference found - line ~421
SECTION 324. Budgetary Requirements. (section)
No parent reference found - line ~431
SECTION 325. General Limitations. (section)
No parent reference found - line ~441
SECTION 326. Review of Appropriation Ordinances of provinces, Highly-Urbanized Cities, Independent Component Cities, and Municipalities within the Metropolitan Manila Area. (section)
No parent reference found - line ~451
SECTION 327. Review of Appropriation Ordinances of Component Cities and Municipalities. (section)
No parent reference found - line ~461
SECTION 328. Duration of Appropriation. (section)
No parent reference found - line ~471
SECTION 329. Barangay Funds. (section)
No parent reference found - line ~491
SECTION 330. Submission of Detailed Statements of Income and Expenditures for the Barangay Budgets. (section)
No parent reference found - line ~501
SECTION 331. Preparation of the Barangay Budget. (section)
No parent reference found - line ~511
SECTION 332. Effectivity of Barangay Budgets. (section)
No parent reference found - line ~521
SECTION 333. Review of the Barangay Budget. (section)
No parent reference found - line ~531
SECTION 334. Barangay Financial Procedures. (section)
No parent reference found - line ~541
SECTION 335. Prohibitions Against Expenditures for Religious or Private Purposes. (section)
No parent reference found - line ~561
SECTION 336. Use of Appropriated Funds and Savings. (section)
No parent reference found - line ~571
SECTION 337. Restriction Upon Limit of Disbursements. (section)
No parent reference found - line ~581
SECTION 338. Prohibitions Against Advance Payments. (section)
No parent reference found - line ~591
SECTION 339. Cash Advances. (section)
No parent reference found - line ~601
SECTION 340. Persons Accountable for Local Government Funds. (section)
No parent reference found - line ~611
SECTION 341. Prohibitions Against Pecuniary Interest. (section)
No parent reference found - line ~621
SECTION 342. Liability for Acts Done Upon Direction of Superior Officer, or Upon Participation of Other Department Heads or Officers of Equivalent Rank. (section)
No parent reference found - line ~631
SECTION 343. Prohibition Against Expenses for Reception and Entertainment. (section)
No parent reference found - line ~641
SECTION 344. Certification on, and Approval of, Vouchers. (section)
No parent reference found - line ~651
SECTION 345. Officials Authorized to Draw Checks in Settlement of Obligations. (section)
No parent reference found - line ~661
SECTION 346. Disbursements of Local Funds and Statement of Accounts. (section)
No parent reference found - line ~671
SECTION 347. Rendition of Accounts. (section)
No parent reference found - line ~681
SECTION 348. Auditorial Visitation. (section)
No parent reference found - line ~691
SECTION 349. Accounting for Revenues. (section)
No parent reference found - line ~701
SECTION 350. Accounting for Obligations. (section)
No parent reference found - line ~711
SECTION 351. General Liability for Unlawful Expenditures. (section)
No parent reference found - line ~721
SECTION 352. Posting of the Summary of Income and Expenditures. (section)
No parent reference found - line ~731
SECTION 353. The Official Fiscal Year. (section)
No parent reference found - line ~741
SECTION 354. Administrative Issuances; Budget Operations Manual. (section)
No parent reference found - line ~751
SECTION 355. Scope. (section)
No parent reference found - line ~771
SECTION 356. General Rule in Procurement or Disposal. (section)
No parent reference found - line ~781
SECTION 357. Definition of Terms. (section)
No parent reference found - line ~791
SECTION 358. Requirement of Requisition. (section)
No parent reference found - line ~801
SECTION 359. Officers Having Authority to Draw Requisitions. (section)
No parent reference found - line ~811
SECTION 360. Certification by the Local Budget Officer, Accountant, and Treasurer. (section)
No parent reference found - line ~821
SECTION 361. Approval of Requisitions. (section)
No parent reference found - line ~831
SECTION 362. Call for Bids. (section)
No parent reference found - line ~841
SECTION 363. Publication of Call for Bids. (section)
No parent reference found - line ~851
SECTION 364. The Committee on Awards. (section)
No parent reference found - line ~861
SECTION 365. Rule on Awards. (section)
No parent reference found - line ~871
SECTION 366. Procurement Without Public Bidding. (section)
No parent reference found - line ~881
SECTION 367. Procurement through Personal Canvass. (section)
No parent reference found - line ~891
SECTION 368. Emergency Purchase. (section)
No parent reference found - line ~901
SECTION 369. Negotiated Purchase. (section)
No parent reference found - line ~911
SECTION 370. Procurement from Duly Licensed Manufacturer. (section)
No parent reference found - line ~921
SECTION 371. Procurement from Exclusive Philippine Agents or Distributors. (section)
No parent reference found - line ~931
SECTION 372. Procurement from Government Entities. (section)
No parent reference found - line ~941
SECTION 373. Annual Procurement Program. (section)
No parent reference found - line ~951
SECTION 374. Establishment of an Archival System. (section)
No parent reference found - line ~961
SECTION 375. Primary and Secondary Accountability for Government Property. (section)
No parent reference found - line ~971
SECTION 376. Responsibility for Proper Use and Care of Government Property. (section)
No parent reference found - line ~981
SECTION 377. Measure of Liability of Persons Accountable for Government Property. (section)
No parent reference found - line ~991
SECTION 378. Credit for Loss Occurring in Transit or Due to Casualty. (section)
No parent reference found - line ~1001
SECTION 379. Property Disposal. (section)
No parent reference found - line ~1011
SECTION 380. Negotiated Sale of Property. (section)
No parent reference found - line ~1021
SECTION 381. Transfer Without Cost. (section)
No parent reference found - line ~1031
SECTION 382. Tax Exemption Privileges of Local Government Units. (section)
No parent reference found - line ~1041
SECTION 383. Implementing Rules and Regulations. (section)
No parent reference found - line ~1051
Section 534. Repealing Clause. (section)
No parent reference found - line ~1071
Section 535. Separability Clause. (section)
No parent reference found - line ~1081
Section 536. Effectivity Clause. (section)
No parent reference found - line ~1091

⚠️ Empty Content - Warnings (12)

These nodes have an empty content field. This may indicate missing or incomplete data.
TITLE ONE. - LOCAL GOVERNMENT TAXATION (title)
Empty content - line ~11
CHAPTER 1. - GENERAL PROVISIONS (chapter)
Empty content - line ~21
CHAPTER 2. - Specific Provisions on the Taxing and Other Revenue Raising Powers of Local Government Units (chapter)
Empty content - line ~91
Article One - Provinces (article)
Empty content - line ~101
Article Two. - Municipalities (article)
Empty content - line ~191
Article Two - Cities (article)
Empty content - line ~291
CHAPTER 3. - BUDGETING (chapter)
Empty content - line ~311
Article One. - Local Government Budgets (article)
Empty content - line ~321
Article Two. - Barangay Budgets (article)
Empty content - line ~481
CHAPTER 4 - EXPENDITURES, DISBURSEMENTS, ACCOUNTING AND ACCOUNTABILITY (chapter)
Empty content - line ~551
TITLE VI. - PROPERTY AND SUPPLY MANAGEMENT IN THE LOCAL GOVERNMENT UNITS (title)
Empty content - line ~761
TITLE IV FINAL PROVISIONS (title)
Empty content - line ~1061

🌳 Root Nodes (110)

BOOK II
part • Line ~1
TITLE ONE. - LOCAL GOVERNMENT TAXATION
title • Line ~11
CHAPTER 1. - GENERAL PROVISIONS
chapter • Line ~21
SECTION 128. Scope
section • Line ~31
SECTION 129. Power to Create Source of Revenue
section • Line ~41
SECTION 130. Fundamental Principles.
section • Line ~51
SECTION 131. Definition of Terms.
section • Line ~61
SECTION 132. Local Taxing Authority
section • Line ~71
SECTION 133. Common Limitations on the Taxing Powers of Local Government Units.
section • Line ~81
CHAPTER 2. - Specific Provisions on the Taxing and Other Revenue Raising Powers of Local Government Units
chapter • Line ~91
Article One - Provinces
article • Line ~101
SECTION 134. Scope of Taxing Powers.
section • Line ~111
SECTION 135. Tax on Transfer of Real Property Ownership.
section • Line ~121
SECTION 136. Tax on Business of Printing and Publication.
section • Line ~131
SECTION 137. Franchise Tax
section • Line ~141
SECTION 138. Tax on Sand, Gravel and Other Quarry Resources
section • Line ~151
SECTION 139. Professional Tax
section • Line ~161
SECTION 140. Amusement Tax
section • Line ~171
SECTION 141. Annual Fixed Tax For Every Delivery Truck or Van of Manufacturers or Producers, Wholesalers of, Dealers, or Retailers in, Certain Products.
section • Line ~181
Article Two. - Municipalities
article • Line ~191
SECTION 142. Scope of Taxing Powers.
section • Line ~201
SECTION 143. Tax and Business
section • Line ~211
SECTION 144. Rates of Tax within the Metropolitan Manila Area.
section • Line ~221
SECTION 145. Retirement of Business.
section • Line ~231
SECTION 146. Payment of Business Taxes.
section • Line ~241
SECTION 147. Fees and Charges.
section • Line ~251
SECTION 148. Fees for Sealing and Licensing of Weights and Measures.
section • Line ~261
SECTION 149. Fishery Rentals, Fees and Charges.
section • Line ~271
SECTION 150. Situs of the Tax.
section • Line ~281
Article Two - Cities
article • Line ~291
SECTION 151. Scope of Taxing Powers.
section • Line ~301
CHAPTER 3. - BUDGETING
chapter • Line ~311
Article One. - Local Government Budgets
article • Line ~321
SECTION 314. Form and Content.
section • Line ~331
SECTION 315. Submission of Detailed Statements of Income and Expenditures.
section • Line ~341
SECTION 316. Local Finance Committee.
section • Line ~351
SECTION 317. Submission of Budget Proposals by Heads of Departments or Offices.
section • Line ~361
SECTION 318. Preparation of the Budget by the Local Chief Executive.
section • Line ~371
SECTION 319. Legislative Authorization of the Budget.
section • Line ~381
SECTION 320. Effectivity of Budgets.
section • Line ~391
SECTION 321. Changes in the Annual Budget.
section • Line ~401
SECTION 322. Reversion of Unexpended Balances of Appropriations, Continuing Appropriations.
section • Line ~411
SECTION 323. Failure to Enact the Annual Appropriations.
section • Line ~421
SECTION 324. Budgetary Requirements.
section • Line ~431
SECTION 325. General Limitations.
section • Line ~441
SECTION 326. Review of Appropriation Ordinances of provinces, Highly-Urbanized Cities, Independent Component Cities, and Municipalities within the Metropolitan Manila Area.
section • Line ~451
SECTION 327. Review of Appropriation Ordinances of Component Cities and Municipalities.
section • Line ~461
SECTION 328. Duration of Appropriation.
section • Line ~471
Article Two. - Barangay Budgets
article • Line ~481
SECTION 329. Barangay Funds.
section • Line ~491
SECTION 330. Submission of Detailed Statements of Income and Expenditures for the Barangay Budgets.
section • Line ~501
SECTION 331. Preparation of the Barangay Budget.
section • Line ~511
SECTION 332. Effectivity of Barangay Budgets.
section • Line ~521
SECTION 333. Review of the Barangay Budget.
section • Line ~531
SECTION 334. Barangay Financial Procedures.
section • Line ~541
CHAPTER 4 - EXPENDITURES, DISBURSEMENTS, ACCOUNTING AND ACCOUNTABILITY
chapter • Line ~551
SECTION 335. Prohibitions Against Expenditures for Religious or Private Purposes.
section • Line ~561
SECTION 336. Use of Appropriated Funds and Savings.
section • Line ~571
SECTION 337. Restriction Upon Limit of Disbursements.
section • Line ~581
SECTION 338. Prohibitions Against Advance Payments.
section • Line ~591
SECTION 339. Cash Advances.
section • Line ~601
SECTION 340. Persons Accountable for Local Government Funds.
section • Line ~611
SECTION 341. Prohibitions Against Pecuniary Interest.
section • Line ~621
SECTION 342. Liability for Acts Done Upon Direction of Superior Officer, or Upon Participation of Other Department Heads or Officers of Equivalent Rank.
section • Line ~631
SECTION 343. Prohibition Against Expenses for Reception and Entertainment.
section • Line ~641
SECTION 344. Certification on, and Approval of, Vouchers.
section • Line ~651
SECTION 345. Officials Authorized to Draw Checks in Settlement of Obligations.
section • Line ~661
SECTION 346. Disbursements of Local Funds and Statement of Accounts.
section • Line ~671
SECTION 347. Rendition of Accounts.
section • Line ~681
SECTION 348. Auditorial Visitation.
section • Line ~691
SECTION 349. Accounting for Revenues.
section • Line ~701
SECTION 350. Accounting for Obligations.
section • Line ~711
SECTION 351. General Liability for Unlawful Expenditures.
section • Line ~721
SECTION 352. Posting of the Summary of Income and Expenditures.
section • Line ~731
SECTION 353. The Official Fiscal Year.
section • Line ~741
SECTION 354. Administrative Issuances; Budget Operations Manual.
section • Line ~751
TITLE VI. - PROPERTY AND SUPPLY MANAGEMENT IN THE LOCAL GOVERNMENT UNITS
title • Line ~761
SECTION 355. Scope.
section • Line ~771
SECTION 356. General Rule in Procurement or Disposal.
section • Line ~781
SECTION 357. Definition of Terms.
section • Line ~791
SECTION 358. Requirement of Requisition.
section • Line ~801
SECTION 359. Officers Having Authority to Draw Requisitions.
section • Line ~811
SECTION 360. Certification by the Local Budget Officer, Accountant, and Treasurer.
section • Line ~821
SECTION 361. Approval of Requisitions.
section • Line ~831
SECTION 362. Call for Bids.
section • Line ~841
SECTION 363. Publication of Call for Bids.
section • Line ~851
SECTION 364. The Committee on Awards.
section • Line ~861
SECTION 365. Rule on Awards.
section • Line ~871
SECTION 366. Procurement Without Public Bidding.
section • Line ~881
SECTION 367. Procurement through Personal Canvass.
section • Line ~891
SECTION 368. Emergency Purchase.
section • Line ~901
SECTION 369. Negotiated Purchase.
section • Line ~911
SECTION 370. Procurement from Duly Licensed Manufacturer.
section • Line ~921
SECTION 371. Procurement from Exclusive Philippine Agents or Distributors.
section • Line ~931
SECTION 372. Procurement from Government Entities.
section • Line ~941
SECTION 373. Annual Procurement Program.
section • Line ~951
SECTION 374. Establishment of an Archival System.
section • Line ~961
SECTION 375. Primary and Secondary Accountability for Government Property.
section • Line ~971
SECTION 376. Responsibility for Proper Use and Care of Government Property.
section • Line ~981
SECTION 377. Measure of Liability of Persons Accountable for Government Property.
section • Line ~991
SECTION 378. Credit for Loss Occurring in Transit or Due to Casualty.
section • Line ~1001
SECTION 379. Property Disposal.
section • Line ~1011
SECTION 380. Negotiated Sale of Property.
section • Line ~1021
SECTION 381. Transfer Without Cost.
section • Line ~1031
SECTION 382. Tax Exemption Privileges of Local Government Units.
section • Line ~1041
SECTION 383. Implementing Rules and Regulations.
section • Line ~1051
TITLE IV FINAL PROVISIONS
title • Line ~1061
Section 534. Repealing Clause.
section • Line ~1071
Section 535. Separability Clause.
section • Line ~1081
Section 536. Effectivity Clause.
section • Line ~1091

📊 Node Types

97
section
5
article
4
chapter
3
title
1
part

Report generated by YAML Hierarchy Validator

Individual JSON reports available in validation-output/ directory