RA 2025 Section 5

Section 5

SEC. 5. A new section between sections one hundred eighty-six and one hundred eighty-seven of the same Code, as amended, is inserted to read as follows: "SEC. 186-A. Whenever a tax-free product is utilized in the manufacture or production of any article, in the determination of the value of such finished article, the value of such tax-free product shall be deducted."

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Other provisions in RA 2025

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

CitationRA 2025 Section 5 (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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