Republic Act No. 104 (RA 104) — An Act Requiring Corporations, Agencies or Instrumentalities Owned or Controlled by the Government to Pay Taxes, Duties, Fees, and Other Charges.
Data as of July 4, 2026 · Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗
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.
SEC. 2. All acts or parts of acts which are inconsistent with the provisions of this Act are hereby repealed.
SEC. 3. This Act shall take effect upon its approval. Approved, June 2, 1947.
Source: Supreme Court E-Library, Republic of the Philippines. Philippine laws are public documents (works of the government).