Batas Pambansa Bilang 41


PHILIPPINE LAWS, STATUTES, CODES & ISSUANCES


PHILIPPINE LAWS, STATUTES AND CODES

MGA BATAS PAMBANSA





BATAS PAMBANSA BILANG. 41

BATAS PAMBANSA BLG. 41 - AN ACT FURTHER AMENDING CERTAIN PROVISIONS OF THE NATIONAL INTERNAL REVENUE CODE

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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