Taxation Laws (compiled codal)
Section 87. Effectivity. - This Act shall take effect on January 1, 2018 following its complete publication in the Official Gazette or in at least one (1) newspaper of general circulation.
Approved,
AQUILINO "KOKO" PIMENTEL
President of the Senate
PANTALEON D. ALVAREZ
Speaker of the House of Representatives
This Act which is a consolidation of House Bill No. 5636 and Senate Bill No. 1592 was passed by the House of Representatives and the Senate on December 13, 2017.
LUTGARDO BARBO
Secretary of the Senate
CESAR STRAIT PAREJA
Secretary General
House of Representatives
Approved: December 19, 2017
(Sgd.) RODRIGO ROA DUTERTE
President of the Philippines
Republic Act No. 11534
Eighteenth Congress
Second Regular Session
Begun and held in Metro Manila, on Monday, the twenty-seventh day of July, two thousand twenty.
[ REPUBLIC ACT NO. 11534, March 26, 2021 ]
AN ACT REFORMING THE CORPORATE INCOME TAX AND INCENTIVES SYSTEM, AMENDING FOR THE PURPOSE SECTIONS 20, 22, 25, 27, 28, 29, 34, 40, 57, 109, 116, 204 AND 290 OF THE NATIONAL INTERNAL REVENUE CODE OF 1997, AS AMENDED, AND CREATING THEREIN NEW TITLE XIII, AND FOR OTHER PURPOSES
Be it enacted by the Senate and House of Representatives of the Philippines in Congress assembled: