Transitory Provisions.
Section 5
SEC. 5. Transitory Provisions. – Deferment of the Effectivity of the Imposition of V AT on Certain Services. – The effectivity of the imposition of the value-added tax on services as prescribed in Section 17(a) and (b) of Republic Act No. 7616, as amended by Republic Act No. 8241, is hereby further deferred until December 31, 1999, unless Congress deems otherwise: Provided, That the said services shall continue to pay the applicable tax prescribed under the present provisions of the National Internal Revenue Code, as amended.