Republic Act No. 4888

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REPUBLIC ACT NO. 4888
REPUBLIC ACT NO. 4888 - AN ACT AMENDING SUBPARAGRAPH (c) OF THE FIRST PARAGRAPH OF SECTION ONE HUNDRED EIGHTY EIGHT OF COMMONWEALTH ACT NUMBERED FOUR HUNDRED SIXTY SIX AS AMENDED (RE: EQUAL INCENTIVES TO AGRICULTURAL, FISHERIES, MINERALS, AND MINERAL PRODUCTS)

Section 1. Subparagraph (c) of the first paragraph of Section one hundred eighty-eight of Commonwealth Act Numbered Four hundred sixty-six, as amended is hereby further amended as follows:

"Sec. 188. Transactions and persons not subject to percentage tax. In computing the tax imposed in Sections One hundred eighty-four, One hundred eighty-five, and Hundred eighty-six transactions in the following commodities shall be excluded:

"(a) . . .

"(b) . . .

"(c) Minerals and mineral products, whether in their original state or not when sold, bartered, or exchanged by the lessee, concessionaire or owner of the mineral land from which removed.

xxx xxx xxx

Sec. 2. This Act shall take effect upon its approval.

Approved: June 17, 1967

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