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Ponce Enrile Reyes & Manalastas Law Offices
 
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Tel: +63 2815 9572
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3rd Floor, Vernida IV Bldg
Leviste St.
Salcedo Village
Makati
1227
Philippines
By Regulus Cabote, Regulus Cabote
By Regulus Cabote, Regulus Cabote
Under the Philippine's National Internal Revenue Code of 1997 (the "Tax Code"), the term "corporation" includes partnerships, no matter how created or organized, joint-stock companies, joint accounts (cuentas en participation), associations, or insurance companies, but excluding general professional partnerships and a joint venture or consortium formed for the purpose of undertaking construction projects or engaging in petroleum, coal, geothermal and other energy operations pursuant t
By Regulus Cabote, Regulus Cabote
By Jesus M. Manalastas, Jesus M. Manalastas