Republic Acts1 min read
Section 22Sec./Art. 22
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Fiscal Incentives. The following shall be exempted from all taxes and customs duties, as applicable, whether national or local:
(a) Donations intended for researches on rare diseases, maintenance of the Rare Disease Registry, or for purchase of orphan drugs or orphan products for use solely by patients with rare diseases; and
(b) Orphan drugs and orphan products for use solely by patients with rare diseases, as certified by the FDA.
ARTICLE VIII
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