Amending Certain Sections of the National… Section 255

Ad valorem taxes on output of mineral lands not covered by lease.

Section 255

SEC. 255. Ad valorem taxes on output of mineral lands not covered by lease.—There is hereby imposed on the actual market value of the annual gross output of the minerals or mineral products extracted or produced from all mineral lands not covered by lease, an ad valorem tax in the amount of two per centum of the value of the output, except gold which shall pay one and one-half per centum. Before the minerals or mineral products are removed from the mines, the Commissioner or his representatives shall first be notified of such removal on a form prescribed for the purpose.

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Other provisions in TITLE VII.—MINING 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 255 (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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