Section 10Sec./Art. 10

Coverage. - There is hereby authorized and granted a tax amnesty, hereinafter called General Tax Amnesty, which, shall cover all national internal revenue taxes such as, but not limited to, income tax, withholding tax, capital gains tax. donors tax, value-added tax, other percentage taxes, excise tax and documentary stamp tax collected by the Bureau of Internal Revenue, including value-added tax and excise taxes collected by the Bureau of Customs for taxable year 2017 and prior years, with or without assessments duly issued therefor, that have remained unpaid: Provided, however, That the General Tax Amnesty hereby authorized and granted shall not cover persons or cases enumerated under Section 16 and Title IV hereof.