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Amending Certain Sections of the National… Section 108

Amending Certain Sections of the National… Section 108

Examination of return and, determination of tax.

Section 108

SEC. 108. Examination of return and, determination of tax.—As soon as practicable, after the return is filed, the Commissioner of Internal Revenue shall examine it and determine the correct amount of the tax due thereon.

Read the full instrument → · Open the chapter this section belongs to: CHAPTER I. - Estate Tax →

Other provisions in CHAPTER I. - Estate Tax

Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗ · Data as of July 4, 2026

CitationAmending Certain Sections of the National… Section 108 (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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