RA 8241 Section 8

Section 8

SEC. 8. A new section is hereby added after Section 115 of the National Internal Revenue Code, as amended, to read as follows: "SEC. 115-A. Percentage tax on international carriers. "(a) International air carriers doing business in the Philippines shall pay a tax of three per centum (3%) of their quarterly gross receipts. "(b) International shipping carriers doing business in the Philippines shall pay a tax equivalent to three per centum (3%) of their quarterly gross receipts."

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Other provisions in RA 8241

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 8241 Section 8 (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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