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RA 2072
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Republic Act No. 2072

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Year:

1958

Category:

Other

Date Approved:

June 13, 1958

Summary

Plain-language AI-assisted summary — not the official text. As of July 1, 2026. Read the full text below or on the official source.

This Act amends the first paragraph of Section 191 of the National Internal Revenue Code, specifying the percentage tax applicable to various contractors and service providers. It aims to clarify tax obligations for construction work contractors and similar businesses.
Full Text


REPUBLIC ACT No. 2072

AN ACT TO AMEND THE FIRST PARAGRAPH OF SECTION ONE HUNDRED NINETY-ONE OF THE NATIONAL INTERNAL REVENUE CODE, AS AMENDED.

Section 1. The first paragraph of section one hundred ninety-one of the National Internal Revenue Code, as amended, is further amended to read as follows:

Section 2. This Act shall take effect upon its approval.

Approved: June 13, 1958


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Source

Official source from LawPhil:

View on LawPhil Last updated: Jul 1, 2026
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Republic Acts are laws passed by the Congress of the Philippines. This content is sourced from LawPhil (lawphil.net) for reference purposes. For official and authoritative texts, please refer to the Official Gazette.