SEC. 45. Exemption from Taxes. — A district
shall (1) be exempt from paying income taxes, and (2) shall be exempt
from the payment of (a) all National Government, local government and
municipal taxes and fees, including any franchise, filing, recordation,
license or permit fees or taxes and any fees, charges or costs involved
in any court or administrative proceeding in which it may be a party and
(b) all duties or imposts on imported machinery, equipment and
materials required for its operations.
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 198 Section 45 (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).
