Section 5
SEC. 5. The provisions of this Act shall apply only to income for taxable years beginning January one, nineteen hundred and sixty-eight. Approved, June .15, 1968.
RA 5325 Section 5
SEC. 5. The provisions of this Act shall apply only to income for taxable years beginning January one, nineteen hundred and sixty-eight. Approved, June .15, 1968.
CitationRA 5325 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).