SEC. 4. The benefits of exemption of new and necessary industries from the payment of all taxes under this act shall, upon the approval of the application for exemption by the Secretary of Finance, retroact as of the date ff the filing of the application for exemption.
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 901 Section 4 (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).