Republic Acts1 min read
Section 91March 3, 1995, Sec./Art. 91
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Incentives for Pollution Control Devices
Pollution control devices acquired, constructed or installed by contractors shall not be considered as improvements on the land or building where they are placed, and shall not be subject to real property and other taxes or assessments: Provided, however, That payment of mine wastes and tailings fees is not exempted.
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