SEC. 4. Paragraph (a), Section thirty of Commonwealth Numbered Four hundred
sixty-six, as amended, otherwise known as the National Internal Revenue Code,
is further amended by adding a new subparagraph (2), and designating the
existing subparagraph (2) as subparagraph (3), to read as follows:
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 5325 Section 4 (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).