Republic Acts1 min read
Section 11Sec./Art. 11
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Moratorium on the Grant of Tax Amnesty. In order to encourage and improve tax compliance by taxpayers, it is hereby declared the policy of this Congress that the grant of tax amnesty, in whatever manner and form, shall not henceforth be allowed: Provided, That this moratorium shall likewise apply to any administrative tax amnesty by the BIR.
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