RA 2343 Section 7

Section 7

SEC. 7. Section forty-seven of Commonwealth Act Numbered Four hundred sixty-six, as amended, is hereby further amended to read as follows: "SEC. 47. Extension of time to file returns.—The Commission of Internal Revenue may, in meritorious cases, grant a reasonable extension of time for tiling returns of income subject to the provisions of section fifty-one of this Code."

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Other provisions in RA 2343

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 2343 Section 7 (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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