Republic Acts1 min read
Section 2Sec./Art. 2
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Paragraph (b) of Section 5 of the National Internal Revenue Code, as amended, is hereby further amended to read as follows:
"(b)Receipts for payment made.- It shall be the duty of the Commissioner or his duly authorized representative or a duly accredited bank to whom any payment of any taxes is made under the provisions of this Code to acknowledge the payment of such tax, expressing the amount paid and the particular account for which such payment was made in a form and manner prescribed therefor by the Commissioner."
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