Amending Certain Sections of the National… Section 134

—Articles subject to specific tax.

Section 134

SEC. 134. —Articles subject to specific tax.—Specific internal-revenue taxes apply to things manufactured or produced in the Philippines for domestic sale or consumption and to things imported, but not to anything produced or manufactured here which shall be removed for exportation and is actually exported without returning to the Philippines, whether so exported in its original state or as an ingredient or part of any manufactured article or product. In case of importations the internal-revenue tax shall be in addition to the customs duties, if any.

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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 July 4, 2026

CitationAmending Certain Sections of the National… Section 134 (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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