SECTION 1. The ten thousand dollars prize of Miss Gemma Cruz as Miss International, donated by her to Boys Town, shall not be included in gross income and shall be exempt from income tax, any provision of the National Internal Revenue Code to the contrary notwithstanding.
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 4909 Section 1 (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).
