Amending Certain Sections of the National… Section 127

Examination of return and determination of tax.

Section 127

SEC. 127. Examination of return and determination of tax.—As soon as practicable, after the return is filed, the Commissioner shall examine it and shall determine the correct amount of the tax.

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Other provisions in CHAPTER II . - (Gift) Donor's 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 127 (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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