RA 10021 Section 1

Title.

Section 1

SECTION 1. Title. — This Act shall be known as the "Exchange of Information on Tax Matters Act of 2009".

Other provisions in RA 10021

Section 2: Declaration of Policy.
Section 3
Section 4: Allowing a Foreign Tax Authority to Examine Income Tax Returns of Taxpayers in the Philippines.
Section 5
Section 6: Willful Refusal to Supply Information.
Section 7: Obligation to Maintain Confidentiality of Information Received.
Section 8: Notice to Taxpayers.
Section 9: Separability Clause.
Section 10: Repealing Clause.
Section 11: Effectivity 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

CitationRA 10021 Section 1 (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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