Exemption from Contractors. Tax.
Section 28
SEC. 28. Exemption from Contractors. Tax. —Small
and medium scale farmers engaged in contract growing duly registered with the
Board shall be exempt from the payment of contractors' tax on gross receipts of
their agricultural products delivered to manufacturing enterprises.
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Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗
Source: Supreme Court E-Library, Republic of the Philippines. Philippine laws are public documents (works of the government).
