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PD 69 Section 117

Examination of return and determination of tax.

Section 117

SEC. 117. 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 PD 69

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 69 Section 117 (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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