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Act No. 2339 Section 70

Specific tax on matches.

Section 70

SEC. 70. Specific tax on matches.—On matches thereshall be collected: (a) On each gross of boxes containing not more than one hundred and twenty sticks to the box, forty centavos; (b) On each gross of boxes containing over one hundred and twenty sticks to the box, a proportionate additional tax.

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Other provisions in CHAPTER TWO

Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗ · Data as of July 4, 2026

CitationAct No. 2339 Section 70 (LawPlayer, data as of July 4, 2026)

Source: Supreme Court E-Library, Republic of the Philippines. Philippine laws are public documents (works of the government).

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