Section 5
SEC. 5. The tax rates prescribed under this Act shall take effect on January 1, 1997.
RA 8240 Section 5
SEC. 5. The tax rates prescribed under this Act shall take effect on January 1, 1997.
CitationRA 8240 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).