Republic Acts1 min read
Section 95Sec./Art. 95
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Duty and Tax Exemptions. - Consistent with the nature of its operations and primary function to operate as a tax - and duty - free merchandising system, and to enable it to compete in the international tax - and duty - free market, DPPC shall be entitled to exemption from the following:
(a) Duties and taxes, including excise and VAT, relative to the importation of merchandise for sale;
(b) Local taxes and fees imposed by the LGUs; and
(c) Corporate income taxation.
CHAPTER VII
INCREASED TOURIST ACCESS
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