My bookmarksSign up free

PD 436 Section 1

PD 436 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 minerals and other fuels. — On refined and manufactured mineral oils and motor fuels, there shall be collected the following taxes: X X X "(b) Lubricating oils, per liter of volume capacity, fifty centavos; "(c) Naphtha, gasoline and all other similar products of distillation, per liter of volume capacity, twenty-nine centavos." X X X "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 of volume capacity, one and one-half centavos. "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, per liter of volume capacity, ten and one-half centavos."

Read the full instrument →

Other provisions in PD 436

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 436 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