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PD 1632 Section 2

Section 2

SEC. 2. Paragraph (2) of Section 4 of Presidential Decree No. 1067-B as amended, is hereby further amended to read as follows: "SEC. 4. EXEMPTIONS.- "(2) Income and other taxes.— "(a) Franchise Holder: In consideration of the franchise and rights hereby granted, the Franchise Holder shall pay to the National Government a franchise tax of five per centum (5%) of its gross revenue or earnings from the operation of its franchise, such tax to be paid in the same manner as provided in Section 267 of the National Internal Revenue Code, and shall be in lieu of any and all taxes of any kind and nature or description levied, established or collected by any authority whatsoever, whether Municipal, City, Province or National."

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Other provisions in PD 1632

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 1632 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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