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CA 466 Section 138

Specific tax on matches.

Section 138

SEC. 138. Specific tax on matches. — On matches there shall be collected: (a) On each gross of boxes containing not more than eighty sticks to the box, forty centavos; (b) On each gross of boxes containing over eighty sticks to the box, a proportionate additional tax.

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Other provisions in CHAPTER I Articles Subject to Specific Tax

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 2026-07-04

CitationCA 466 Section 138 (LawPlayer, data as of 2026-07-04)

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

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CA 466, full textChapter navigation and full text, so you can read this section in contextLegislation of this jurisdictionPhilippine Laws by type and yearGrouped by instrument type and year of enactment, so you can find others of the same kindBrowse by type and yearCHAPTER I Articles Subject to Specific Tax: the chapter this section belongs toRead this section in its chapter, with the neighbouring sections in orderChapters and sections