PHILIPPINE LAWS, STATUTES, CODES & ISSUANCES
PHILIPPINE LAWS, STATUTES AND CODES - CHAN ROBLES VIRTUAL LAW LIBRARY
MGA BATAS PAMBANSA
BATAS PAMBANSA BLG. 41 - AN ACT
FURTHER AMENDING CERTAIN PROVISIONS OF THE NATIONAL INTERNAL REVENUE
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Section 1. The
titles of subparagraph (B) and (C) of Sec. 30 (a) (1) of the
National Internal Revenue Code are hereby amended to read as
follows: "(B) Limitation
of entertainment express for individuals."
"(C) General requirements for entertainment, amusement or recreation." Sec. 2. Sec. 30(a) (1) (D) of the National Internal Revenue Code is hereby further amended by adding thereto a new subparagraph to read as follows: "(D)
Substantiation required.
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