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RA 5321 Section 14

Section 14

SEC. 14. in consideration of this franchise and rights hereby granted and any provision of law to the contrary notwithstanding, the grantee shall pay the same taxes as are now or may hereafter be required by law from other individuals, co-partnerships, private, public or quasi-public associations, corporations, or joint stock companies, operat­ing under a similar franchise on real estate, buildings and other personal property, radio equipment, machinery and spare parts needed in connection with the business of the grantee. In consideration of this franchise, a tax equal to two per centum of all gross receipts from the business transacted under this franchise by the grantee shall be paid to the Treasurer of the Philippines each year, within ten days after assessment as provided in this Act.

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Other provisions in RA 5321

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 5321 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).

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