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RA 4909
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R.A. 4909

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Year:

1967

Category:

Other

Date Approved:

June 17, 1967

Summary

Plain-language AI-assisted summary — not the official text. As of July 1, 2026. Read the full text below or on the official source.

This Act exempts the ten thousand dollars prize of Miss Gemma Cruz, awarded to her as Miss International, from being included in gross income and from income tax. The exemption applies despite any contrary provisions in the National Internal Revenue Code.
Full Text


REPUBLIC ACT No. 4909

AN ACT EXEMPTING FROM INCOME TAX THE TEN THOUSAND DOLLARS PRIZE OF MISS GEMMA CRUZ AS MISS INTERNATIONAL

Section 1. The ten thousand dollars prize of Miss Gemma Cruz as Miss International, donated by her to Boys Town, shall not be included in gross income and shall be exempt from income tax, any provision of the National International Revenue Code to the contrary notwithstanding.

Section 2. This Act shall take effect upon its approval.

Approved: June 17, 1967


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Source

Official source from LawPhil:

View on LawPhil Last updated: Jul 1, 2026
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Republic Acts are laws passed by the Congress of the Philippines. This content is sourced from LawPhil (lawphil.net) for reference purposes. For official and authoritative texts, please refer to the Official Gazette.