Section 40
SEC. 40. Title XI of the National Internal Revenue Code is hereby amended to read as follows: βTITLE XI β Additions to the Tax and General Penal Provisions
SEC. 40. Title XI of the National Internal Revenue Code is hereby amended to read as follows: βTITLE XI β Additions to the Tax and General Penal Provisions
CitationPD 1994 Section 40 (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).