Articles and transactions not subject to sales tax.
Section 202
SEC. 202. Articles and transactions not subject to sales
tax. —The following shall be exempt from the sales tax imposed in Sections
194, 195 and 196.
"(a) Original sales of manufacturers, producers and importers of articles
subject to the specific tax imposed under Title IV and miller's tax under
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 1991 Section 202 (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).