<ul><li><a href=https://www.bir.gov.ph/index.php/tax-code.html target=_blank>Tax Code (Tax Code - Bureau of Internal Revenue. Section 236(I) and 28(B). )</a></li><li><a href=https://www.bir.gov.ph/index.php/eservices/ebirforms.html target=_blank>eBir Forms </a></li></ul>