Transactions not subject to percentage tax.
Section 188
SEC. 188. Transactions not subject to percentage tax. — In computing the tax imposed in sections. 184, 185, and 186, transactions in the following commodities shall be excluded: (a) Things subject to tax under Title IV of this Code. (b) Agricultural products and the ordinary salt when sold, bartered, or exchanged in this country, whether in their original state or not: Provided, That in the case of hemp, whether stripped or unstripped, sugar cane, unhusked rice or palay, coconut, corn, and copra, no tax shall be collected except when they are consigned abroad, in which case the tax prescribed in section 187 shall be due and payable, irrespective of whether the consignor is the producer thereof or not, or whether or not he is a merchant. (c) Minerals and mineral products when sold or consigned abroad by the lessee, concessionaire, or owner of the mineral land from which removed. (d) Articles imported into the Philippines and re-exported from the same in their original condition by the importer.