Title
Amendments to National Internal Revenue Code
Law
Presidential Decree No. 1705
Decision Date
Aug 1, 1980
Presidential Decree No. 1705 amends the National Internal Revenue Code to enhance enforcement powers, simplify compliance procedures, and ensure proper tax treatment and collection, covering a wide range of tax-related matters including withholding tax, partnership income, income tax payment and assessment, penalties for nonpayment, filing of returns by non-residents and deceased individuals, and specific tax offenses.
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