Preamble
If the Monthly KWH Consumption is The tax shall be Not over 650 kilowatt-hours Exempt Over 650 kilowatt-hours but not over 1,000 kilowatthours P0.10 per kilowatt-hour in excess of 650 kilowatt-hours hours Over 1,000 kilowatt-hours but not over 1,500 kilowatt-hours 35.00 plus P0.20 per kilowatthour in excess of 1,000 kilowatt-hours Over 1,500 kilowatt-hours P135.00 plus P0.35 per kilowatt-hour in excess of 1,500 kilowatthours Provided, however, That in areas outside Metro Manila where the electric power rates (excluding the energy tax) are equal to or higher than the electric power rates (including the energy tax) prevailing in Metro Manila, the energy tax referred to in this section shall not apply; Provided, further, That in areas outside Metro Manila where the prevailing electric power rates (excluding the energy tax) are less than the prevailing electric power rates (including the energy tax) in Metro Manila, then the energy tax to be imposed in the former shall be equal to the difference or the full amount of energy tax, whichever is lower; Provided, finally, That the tax paid under this Act shall not be allowed as a deduction for income tax purposes.