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PD 4 Section 10

Imposition of Additional Taxes on Rice and Corn Mills.

Section 10

SEC. 10. Imposition of Additional Taxes on Rice and Corn Mills.— In addition to the graduated fixed tax imposed in Section one hundred eighty-two (mm) of the National Internal Revenue Code, as amended, there is hereby imposed an additional tax on operators or owners of rice or corn mills in accordance with the following schedule: RICE MILLS: Kiskisan Type Not exceeding 50 cavans of palay per 12-hour capacity with automotive power not exceeding 12 H.P. P20.00 Not exceeding 100 cavans of palay per 12-hour capacity not included in the preceding category 65.00 Exceeding 100 cavans of palay per 12-hour capacity 135.00 Cono Type Not exceeding 100 cavans of palay per 12—hour capacity 200.00 Not exceeding 200 cavans of palay per 12—hour capacity 600.00 Not exceeding 300 cavans of palay per 12—hour capacity 1,000.00 Not exceeding 400 cavans of palay per 12—hour capacity 1,500.00 Not exceeding 500 cavans of palay per 12—hour capacity 2,100.00 Not exceeding 600 cavans of palay per 12—hour capacity 2,700.00 Not exceeding 700 cavans of palay per 12—hour capacity 3,500.00 Not exceeding 800 cavans of palay per 12—hour capacity 4,500.00 Not exceeding 900 cavans of palay per 12—hour capacity 5,500.00 Not exceeding 1,000 cavans of palay per 12 hour capacity 6,500.00 Not exceeding 1,000 cavans of palay per 12—hour capacity 7,500.00 CORN MILLS: Grinder Type More than 36 but not exceeding 100 cavans corn grit per 12-hour capacity P100.00 Exceeding 100 cavans corn grit per 12-hour capacity 135.00 Roller Type More than 36 cavans but not exceeding 100 cavans corn grit per 12-hour capacity 100.00 101—250 cavans com grit per 12-hour capacity 200.00 251—500 cavans corn-grit per 12-hour capacity 500.00 501—750 cavans com grit per 12-hour capacity 1,000.00 751—1,000 cavans corn grit pel 12-hour capacity 1,500.00 1,000—2,500 cavans com grit per 12-hour capacity 2,000.00 Above 2,500 cavans corn grit per 12-hour capacity 3,000.00

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Other provisions in PD 4

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 4 Section 10 (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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