Republic Acts1 min read
Section 39Sec./Art. 39
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Section 243 of the National Internal Revenue Code of 1997, as amended, is hereby amended to read as follows:
"Section 243. Removal of Business to Other Location. - Any registered business may, subject to the rules and regulations prescribed by the Secretary of Finance, upon recommendation of the Commissioner, be removed and continued in any other place without the payment of additional tax during the term for which the payment was made."
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