Section 31Sec./Art. 31

Duty and Tax Exemptions. - The importation of books, or publication, instruments, equipment, and apparatuses, which are for economic, technical-vocational, scientific, philosophical, historical, legal, cultural, or aviation-related purposes, including aircraft and aircraft tools and equipment, computers and software equipment, made by the NAAP, upon certification by the CHED, shall be exempt from customs duties in accordance with the provisions of Republic Act No. 10863 or the "Customs Modernization and Tariff Act (CMTA)".

All grants, bequests, endowments, donations, and contributions made to and used actually, directly, and exclusively for educational purposes by the NAAP, shall be exempt from donor's tax and shall be considered as allowable deduction from gross income for purposes of computing the taxable income of the donor in accordance with the provisions of the National Internal Revenue Code of 1997, as amended.