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Payment of National Taxes and Customs Duties.- The payment of national taxes, including customs duties, of the NAS System shall be charged against the Tax Expenditure Fund (TEF) provided for in the annual General Approriations Act.
The NAS System shall be exempt from withholding taxes on the honoraria or fees paid by the NAS System to visiting lecturers or professors from abroad, subject and pursuant to existing Philippine tax treaties.
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