RA 8103 Section 13

Section 13

SEC. 13. In consideration of the franchise and the rights hereby granted, the grantee shall pay to the Philippine government during the life of this franchise a franchise tax of five percent (5%) of the gross revenues derived by the grantee from transport operations. The grantee shall, however, be subject to income tax levied under Title II of the National Internal Revenue Code, as amended and tax on its real property under existing laws or revenues earned from activities other than air transportation.

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Other provisions in RA 8103

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 8103 Section 13 (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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