SEC. 35. Section 240 of this Code, as amended, is hereby
further amended to read as follows:
"Sec. 240. Stamp tax on bills of lading or
receipts.— On each set of bills of lading or receipts (except charter
party) for any goods, merchandise, or effects shipped from
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 1959 Section 35 (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).