Answer First
Primary Text
Declaration of Policy. - It is the policy of the State to train, mold, enhance and develop capabilities of tax collectors and administrators to help improve their tax collection efficiency and to become competent and effective public servants for the national interest. The State also recognizes the vital role of taxpayers' information and education to facilitate compliance with tax laws and regulations and improve revenue generation efforts. For this purpose, the State recognizes the need to create a specialized institution that will provide the appropriate education, training skills, and values to tax collectors and administrators and will disseminate tax laws, regulation, guidelines and relevant information to the public.
ARTICLE II
ESTABLISHING A PHILIPPINE TAX ACADEMY
Use With Care
Definitions and exceptions often appear before or after this text.
Court decisions may interpret, limit, or apply this provision.
Confirm amendment, repeal, effectivity, and official publication.