Section 18Sec./Art. 18

Tax Exemptions and Tax Expenditure Fund. The Institute shall be entitled to all the tax exemptions enumerated under Section 25 of Republic Act No. 9500, otherwise known as the University of the Philippines Charter of 2008, as amended by Republic Act No. 10963, otherwise known as the Tax Reform for Acceleration ad Inclusion Act.

The Institute may avail of the Tax Expenditure Fund pursuant to Executive Order No. 292, otherwise known as the Administrative Code of 1987, Presidential Decree No. 93 series of1986, Presidential Decree No. 1177 series of 1977, and other applicable laws, rules and regulations.