Amending Certain Sections of the National… Section 189

Legality of business as affected by payment of tax.

Section 189

SEC. 189. Legality of business as affected by payment of tax.—The payment of business tax shall not exempt any person from any tax, penalty, or punishment provided by law or ordinance in places where such business is prohibited or regulated by municipal law, nor shall the payment of any such tax be held to prohibit any municipality from placing a tax upon the same business for local purposes, where the imposition of such tax is authorized by law.

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Other provisions in CHAPTER II.—Tax on Business

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 189 (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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