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RA 11213 (Tax Amnesty Act) TITLE V

Section 21 · 1 provisions

Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails.Read the official text ↗

Section 21

SEC. 21. Confidentiality and Non-Use of Information and Data in the Statement of Total Assets and Statement of Assets, Liabilities, and Networth. - Any information or data contained in, derived from or provided by a taxpayer in the Tax Amnesty Return, Statement of Total Assets or Statement of Assets, Liabilities, and Networth, as the case may be and appurtenant documents shall be confidential in nature and shall not be used in any investigations or prosecution before any judicial, quasi-judicial, and administrative bodies. Any statement of assets, liabilities, and networth, financial statements, information sheets, and any such other statements or disclosure that may have been previously submitted by the taxpayer as required by existing laws are deemed to have been amended by the Tax Amnesty Return and/or the Statement of Total Assets or Statement of Assets, Liabilities, and Networth, as the case may be, filed under this Act and may not be the subject of any investigation or prosecution or be used in any investigation or prosecution before any judicial, quasi-judicial, and administrative bodies.

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Source: Supreme Court E-Library, Republic of the Philippines. Philippine laws are public documents (works of the government).