PD 386 Section 1

Section 1

SECTION 1. All foreign tourists, upon proper identification, shall be entitled to a fifty percent (50%) discount of the amusement tax provided in Section two hundred and sixty of the National Internal Revenue Code, as amended.

Read the full instrument →

Other provisions in PD 386

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 386 Section 1 (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).

Continue your research

PD 386, full textThe complete text of this law, so you can read this section in contextPhilippines legislation Philippine Laws by type and yearGrouped by instrument type and year of enactment, so you can find others of the same kindBrowse by type and year Philippines: what this database coversWhich datasets are here, which official source they come from, and how current they arePhilippines overview