Republic Act No. 1065 (RA 1065) — An Act to Extend the Effectivity of Republic Act Numbered Six Hundred, Entitled "An Act to Prescribe a Graduated Scale for the Income Tax on Corporations by Amending Sections Twenty-Four and Fifty-Four of Commonwealth Act Numbered Four Hundred and Sixty-Six, Otherwise Known as the National Internal Revenue Code, as Amended, for Other Purposes."
Republic Act No. 1065 (RA 1065) — An Act to Extend the Effectivity of Republic Act Numbered Six Hundred, Entitled "An Act to Prescribe a Graduated Scale for the Income Tax on Corporations by Amending Sections Twenty-Four and Fifty-Four of Commonwealth Act Numbered Four Hundred and Sixty-Six, Otherwise Known as the National Internal Revenue Code, as Amended, for Other Purposes."
Data as of July 4, 2026 · Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗
SECTION 1. Section three of Republic Act Numbered Six hundred, as amended by Republic Act Numbered Eight hundred and sixty-eight, is further amended to read as follows:
"SEC. 3. The provisions of this Act shall apply to income received from January first, nineteen hundred and fifty-one to December thirty-one, nineteen hundred and fifty-five, after the expiration of which later date the provisions of sections twenty-four and fifty-four of the National Internal Revenue Code, as amended, shall again be in full force and effect."
