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PD 1400 Section 1

PD 1400 Section 1

Section 1

SECTION 1. Section 11 of P.D. 564 is hereby amended by adding a new Section to read as follows: "SECTION 11-A. Authority's Exemption from Taxes.—In furtherance and effective implementation of the policy enumerated in Section 1 of the Decree, the Authority is hereby declared exempt: From the payment of all taxes, duties, fees, charges, costs and service fees in any court or administrative proceedings in which it may be a party, to the Republic of the Philippines, its provinces, cities, municipalities and other government agencies and instrumentalities; From all income taxes, franchise taxes, realty taxes and all other kinds of taxes and licenses imposed by the National Government, or its political subdivisions, instrumentalities or agencies; and From all tariff and customs duties, and advance sales tax on importations of capital equipment required for its operations."

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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

CitationPD 1400 Section 1 (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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