Republic Acts1 min read
Section 13Sec./Art. 13
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Section 90 of the National Internal Revenue Code of 1997, as amended, is hereby further amended to read as follows:
"Section 90. Estate Tax Returns. -
x x x
(D) Place of Filing. - Except in cases where the Commissioner otherwise permits, the return required under Subsection (A) shall be filed, either electronically or manually, with any authorized agent bank, Revenue District Office through Revenue Collection Officer, or authorized tax software provider."
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