RA 11976 (Ease of Paying Taxes Act) Section 13

Section 13

SEC. 13. Section 90 of the National Internal Revenue Code of 1997, as amended, is hereby further amended to read as follows: "SEC. 90. Estate Tax Returns. - x x x (D) Place of Filing. - Except in cases where the Commissioner otherwise permits, the return required under Subsection (A) shall be filed, either electronically or manually, with any authorized agent bank, Revenue District Office through Revenue Collection Officer, or authorized tax software provider."

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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 11976 (Ease of Paying Taxes Act) Section 13 (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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