SEC. 2. The tax herein imposed shall not be paid where the admission fees or charges are collected by or and in behalf of any religious, charitable, scientific or educational institution or association and where no part of the net proceeds of such admission fees or charges inures to the benefit of any private stockholder or individual.
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
CitationCA 128 Section 2 (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).
