RA 10708 Section 1

Section 1

SECTION 1. This Act shall be known as “The Tax Incentives Management and Transparency Act (TIMTA)”.

Other provisions in RA 10708

Section 2: Declaration of Policy.
Section 3: Definition of Terms.
Section 4: Filing of Tax Returns and Submission of Tax Incentives Reports.
Section 5: Monitoring of Tax Incentives.
Section 6: Conduct of Cost-Benefit Analysis on Investment Incentives.
Section 7: Penalties for Noncompliance with Filing and Reportorial Requirements.
Section 8: Funding.
Section 9: Joint Congressional Oversight Committee.
Section 10: Implementing Rules and Regulations.
Section 11: Separability 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 10708 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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