PD 1773 Section 15

Section 15

SEC. 15. Paragraph (b) of Section 72 of the National Internal Revenue Code as amended by Batas Pambansa Blg. 37, is hereby amended to read as follows: “(b) In case the return is filed with a person other than that mentioned in Sections 45 (b) and 87 (a) of this Code; and”

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Other provisions in PD 1773

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

CitationPD 1773 Section 15 (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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