PD 956 Section 6

Section 6

SEC. 6. Taxes on Chips. There shall be collected on every sale-of chips by the casing operator to a player, a tax equivalent to five per centum of the value thereof. The tax herein imposed shall be in lieu of income tax for which the player may be liable on his winnings. For this purpose, no bets shall be allowed in the casino except through chips purchased from the Cashier's box inside the casino. Under no circumstances shall chips be purchased on the gaming table nor any chips be borrowed from another player inside the casino.

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Other provisions in PART II.—TAX ON CASINOS

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 956 Section 6 (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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