Amending Certain Sections of the National… Section 348

Section 348

SEC. 348. Effectivity.-—The provisions of the National! Internal Revenue Code of 1977 shall take effect immediately, without prejudice, however, to the effectivity dates of the various laws and decrees which have so far amended the provisions of National Internal Revenue Code of 1939 as consolidated with the National Internal Revenue Code of 1977.

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Other provisions in TITLE XIV.—FINAL PROVISIONS

Section 347: Separability Clause.

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 348 (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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