SEC. 14. Special provisions.&mdashAny person, partnership, company or corporation who or which may qualify for similar exemption privileges under existing laws and is qualified under this Act may choose which privilege he desires to avail of, but in no case shall such grantee be entitled to both privileges simultaneously.
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 3127 Section 14 (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).
