Article
Corporate Taxation Under The National Internal Revenue Code Of The Philippines
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
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