Tax Incentives and Privileges of Small-Scale Miners.
Section 3
SEC. 3. Tax Incentives and Privileges of Small-Scale Miners. - In addition to the foregoing, and notwithstanding the existing provisions of Republic Act No. 6938, as amended, and other applicable laws, the sale of gold by registered small-scale miners, as defined under Republic Act No. 7076, to accredited traders for eventual sale to the Bangko Sentral ng Pilipinas shall enjoy the same tax treatment and privileges given to the direct sale of gold to the Bangko Sentral ng Pilipinas under the Tax Code.