PD 1469 Section 2

Section 2

SEC. 2. Section 202 of the National Internal Revenue Code is hereby amended by adding sub-paragraph (f) in the enumeration of articles not subject to percentage tax on sales, as follows: "(f) Articles sold by 'registered export producers' to (1) other 'registered export producers', (2) 'registered export traders' or (3) foreign tourists or travelers, which are considered as 'export sales'.

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Other provisions in PD 1469

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 1469 Section 2 (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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