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Amending Certain Sections of the National… Section 211

Amending Certain Sections of the National… Section 211

Privilege secured by payment of tax.

Section 211

SEC. 211. Privilege secured by payment of tax.—A person who has paid the tax as a manufacturer of distilled spirits, manufactured liquors or wines, fermented liquor, cigars, cigarettes, snuff, or other manufactured tobacco may, without further payment of privilege tax, sell his products at wholesale and in the original packages at the place of manufacture, but not otherwise. A retail liquor dealer may without further payment of privilege tax engage in business as a retail vino dealer.

Read the full instrument → · Open the chapter this section belongs to: CHAPTER II.—Tax on Business →

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 211 (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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