Amending Certain Sections of the National… Section 239

Stamp tax on Jai-Alai or horse race tickets.

Section 239

SEC. 239. Stamp tax on Jai-Alai or horse race tickets.— On each Jai-Alai or horse race ticket, there shall be collected a documentary stamp tax of five centavos: Provided, That if the cost of the-tickets exceeds one peso, an additional tax of five centavos on every one peso or fractional part thereof shall be collected.

Read the full instrument → · Open the chapter this section belongs to: TITLE VI.—DOCUMENTARY STAMP TAXES →

Other provisions in TITLE VI.—DOCUMENTARY STAMP TAXES

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 239 (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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