RA 12066 Section 19

Section 19

SEC. 19. A new Section 295-A shall be introduced in the National Internal Revenue Code of 1997, as amended. This new Section 205-A shall read as follows: "SEC. 295-A. Registered Business Enterprises Taxpayer Service. - A separate service within the BIR is hereby created to support the end-to-end tax compliance of RBEs. The Commissioner shall prescribe the manner and place of filing returns and payment of taxes by RBEs through the said service. For ease of compliance with tax rules and regulations, simplified filing and payment processes shall be implemented for RBEs."

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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 12066 Section 19 (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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