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PD 392 Section 1

PD 392 Section 1

Section 1

SECTION 1. Sections 142, 144 and 145 of the National Internal Revenue Code, as amended, are hereby further amended to read as follows: "SEC. 142. Specific tax on manufactured oils and other fuels. — On refined and manufactured mineral oils and motor fuels, there shall be collected the following taxes: (a) Kerosene and aviation turbo jet fuel, per liter of volume capacity, five centavos; (b) Lubricating oils, per liter of volume capacity, thirty centavos; (c) Naphtha, gasoline and all other similar products of distillation, per liter of volume capacity, twenty-five centavos; (e) Process gas, per liter of volume capacity, two centavos; (f) Thinners and solvents, per liter of volume capacity, fifteen centavos; (g) Liquefied petroleum gas, per kilogram, nine centavos; (h) Asphalts, per kilogram, five centavos; and (i) Greases, waxes and petroleum, per kilogram, thirty-five centavos." "SEC. 144. Specific tax on bunker fuel oil. — On fuel oil, commercially known as bunker fuel oil, and on all similar fuel oils, having more or less the same generating power, there shall be collected, per liter, one centavo." "SEC. 145. Specific tax on diesel fuel oil. — On fuel oil, commercially known as diesel fuel oil, and on all similar fuel oils, having more or less the same generating power, there shall be collected, per liter, ten centavos."

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Other provisions in PD 392

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 392 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).

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