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RA 4690 Section 12

Exemption from Tax.

Section 12

SEC. 12. Exemption from Tax.—The Company shall be exempt from all taxes incidental to its operations: Provided, That its subsidiary corporations shall be subject to all said taxes five years after their establishment under a graduated scale as follows: Twenty per centum of all said taxes during the sixth year, forty per centum of all said taxes during the seventh year, sixty per centum of all said taxes during the eight year, eighty per centum of all said taxes during the ninth year, and one hundred per centum of all said taxes during the tenth year after said establishment. Such exemption shall include any tax fee imposed by the government on the sale, purchase or transfer of foreign exchange. All notes, bonds and debentures and other obligations issued by the Company shall be exempt from all taxes, both as to principal and interest, except inheritance and gift taxes.

Read the full instrument → · Open the chapter this section belongs to: CHAPTER IV ORGANIZATION AND FINANCING →

Other provisions in CHAPTER IV ORGANIZATION AND FINANCING

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 4690 Section 12 (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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