SEC. 15. Section 58 of the National Internal Revenue Code is hereby renumbered and amended to read as follows:
“SEC. 56 Exemption allowed to estates and trusts. – For the purpose of the tax provided in this Title, there shall be allowed an exemption of Four Thousand Pesos from the estate or trust.”
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 1994 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).