Description
Like the 2018 TRAIN edition, this latest edition of the NIRC as amended by the CREATE Act, will be very useful to taxpayers, tax professionals, students and those in the academe and even those in Government. The comparison of the provisions of the NIRC before and after the CREATE Act and related laws known as the Bayanihan One and Bayanihan Two featured as Appendices will surely come in handy for any reader of this book.