Verification of returns.
Section 50
SEC. 50. Verification of returns.—The income tax return shall contain a declaration that the taxpayer, or his authorized representative made it under the penalties of perjury.
Amending Certain Sections of the National… Section 50
Amending Certain Sections of the National… Section 50
Other provisions in CHAPTER VI. - Return And Payment Of Tax
- Section 45: Individual returns.
- Section 46: Corporation returns.
- Section 47: Extension of time to file returns.
- Section 48: Returns of receivers, trustees in bankruptcy or assignees.
- Section 49
- Section 51: Payment and assessment of income tax.
- Section 52: Receipts for payments made.
- Section 53-W: ithholding of tax at source.
- Section 54: Returns and payment of taxes withheld at source.
- Section 55: Tax on profits collectible from owner or other persons.
CitationAmending Certain Sections of the National… Section 50 (LawPlayer, data as of July 4, 2026)
Source: Supreme Court E-Library, Republic of the Philippines. Philippine laws are public documents (works of the government).
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