Across
- 1. – Overpayment eligible for refund.
- 3. – Range of taxable income.
- 5. – Income not subject to tax.
- 6. – Penalties for late filing.
- 8. – Penalties for failure to file/pay.
- 11. – Illegal avoidance of tax.
- 13. – Final withholding tax on interest income.
- 14. – Detailed rules under NIRC.
- 15. – Refers to NIRC.
- 16. – VAT on sale of goods.
- 17. – Official determination of liability.
- 19. – Return of overpaid tax.
- 24. – Progressive tax brackets for individuals.
- 26. – Period of exemption.
- 28. – Local BIR jurisdiction.
- 29. – Fine for violations.
- 31. – Capital gains tax on real property.
- 32. – Percentage tax rate for small businesses (2021–2023).
- 34. – Requirement for books of accounts.
- 38. – Legal minimization of tax.
- 39. – Document declaring income.
- 41. – Amount subject to tax.
- 42. – Computed liability after deductions.
- 45. – Another term for NIRC.
- 46. – Corporate income tax section.
- 47. – Adherence to tax rules.
Down
- 2. – BIR guidance on implementation.
- 4. – Fraud penalties.
- 5. – Benefit granted to encourage investment.
- 7. – Examination of taxpayer records.
- 9. – Withholding tax on certain royalties.
- 10. – Standard VAT rate.
- 12. – Enforcement of payment.
- 18. – NIRC provision on income tax for individuals.
- 19. – Percentage applied to base.
- 20. – Process of gathering taxes.
- 21. – Same income taxed twice.
- 22. – Examination of records.
- 23. – Amount still owed after audit.
- 25. – Government forgiveness of liabilities.
- 27. – Issuance clarifying tax rules.
- 30. – VAT on services.
- 33. – BIR interpretation of law.
- 35. – Offset against tax due.
- 36. – Identification number for taxpayers.
- 37. – Expense subtracted from income.
- 40. – Agreement to avoid double taxation.
- 42. – Claim on property for unpaid tax.
- 43. – VAT refund rules.
- 44. – Allocation of tax proceeds.