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RA 387 Article 66

Exploitation tax credited against royalty.

Article 66

ART. 66. Exploitation tax credited against royalty.— all exploitation taxes to which any concessionaire shall under article sixty-four of this Act, during any year any or all Exploitation Concessions held by him in the same petroleum region, shall be credited against the total paymetns on an the petroleum produced by the concessionaire from any or all the Exploitation Concessions held by him within the same petroleum region and paid by such concessionaire in the same year: Provided, That, such deduction shall apply only to amounts due for exploitation tax in excess of fifty centavos per hectare per year. For the purpose of computing the deduction due under this article, the value of any royalty paid in kind shall be converted to cash as provided for in article sixty-eight.

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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 387 Article 66 (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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