Bureau of Internal Revenue
Republic of the Philippines


NIRC
(National Internal Revenue Code)

 

 

 

 
National Internal Revenue Code
  Title XIII
NIRC Main
TITLE XIV
FINAL PROVISIONS
 

SEC. 292. Separability Clause. - If any clause, sentence, paragraph or part of this Code shall be adjudged by any Court of competent jurisdiction to be invalid, such judgment shall not affect, impair or invalidate the remainder of said Code, but shall be confined in its operation to the clause, sentence, paragraph or part thereof directly involved in the controversy.
 

 
  Title XIII
NIRC Main