Fiscal Incentives.
Section 22
SEC. 22. Fiscal Incentives. – The following shall be exempted from all taxes and customs duties, as applicable, whether national or local: (a) Donations intended for researches on rare diseases, maintenance of the Rare Disease Registry, or for purchase of orphan drugs or orphan products for use solely by patients with rare diseases; and (b) Orphan drugs and orphan products for use solely by patients with rare diseases, as certified by the FDA.