Republic ActNational

RA 104 - An Act Requiring Corporations, Agencies or Instrumentalities Owned or Controlled by the Government to Pay Taxes, Duties, Fees, and Other Charges

June 2, 1947Taxation

Republic Act No. 104

Be it enacted by the Senate and House of Representatives of the Philippine Congress Assembled:

Section 1

All corporations, agencies or instrumentalities owned or controlled by the Government shall pay such duties, taxes, fees and other charges upon their transaction, business, industry, sale or income as are imposed by law upon individuals, associations or corporations engaged in any taxable business, industry, or activity, except on goods or commodities imported or purchased and sold or distributed for relief purposes as may be determined by the President of the Philippines.

Section 2

All acts or parts of acts which are inconsistent with the provisions of this Act are hereby repealed.

Section 3

This Act shall take effect upon its approval.

Approved: June 2, 1947

Cite this

RA 104 - An Act Requiring Corporations, Agencies or Instrumentalities Owned or Controlled by the Government to Pay Taxes, Duties, Fees, and Other Charges. BatasPH. Approved June 2, 1947. https://batasph.thirdygayares.com/republic-acts/republic-act-no-104

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