Section 5
SEC. 5. Section 34(K) of the National Internal Revenue Code of 1997, as amended, is repealed, and the succeeding paragraph is renumbered accordingly.
RA 11976 (Ease of Paying Taxes Act) Section 5
SEC. 5. Section 34(K) of the National Internal Revenue Code of 1997, as amended, is repealed, and the succeeding paragraph is renumbered accordingly.
CitationRA 11976 (Ease of Paying Taxes Act) Section 5 (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).