Republic Act No. 969 (RA 969) — AN ACT TO AMEND SUBPARAGRAPH (b) OF THE FIRST PARAGRAPH OF SECTION ONE HUNDRED EIGHTY-EIGHT OF THE NATIONAL INTERNAL REVENUE CODE, AS AMENDED, REGARDING TRANSACTIONS AND PERSONS NOT SUBJECT TO PERCENTAGE TAX.
Republic Act No. 969 (RA 969) — AN ACT TO AMEND SUBPARAGRAPH (b) OF THE FIRST PARAGRAPH OF SECTION ONE HUNDRED EIGHTY-EIGHT OF THE NATIONAL INTERNAL REVENUE CODE, AS AMENDED, REGARDING TRANSACTIONS AND PERSONS NOT SUBJECT TO PERCENTAGE TAX.
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. Subparagraph (b) of the first paragraph of section one hundred eighty-eight, Commonwealth Act Numbered Four hundred sixty-six, as amended, is further amended to read as follows:
"(b) Agricultural products and the ordinary salt when sold, bartered, or exchanged in this country by the producer or owner of the land where produced, as well as fish and its by-products when sold, bartered or exchanged by the fisherman or fishing operator, whether in their original state or not."
