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RA 2352
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An Act Revoking Some Exemptions from the Payment of the Special Import Tax, Including that Enjoyed by Tax-Exempt Industries, Repealing for This Purpose Section Six of Republic Act Numbered Thirteen Hundred and Ninety-Four and the Pertinent Provision of Republic Act Numbered Nine Hundred One Insofar as it Refers to the Special Import Tax

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Year:

1959

Category:

Other

Date Approved:

June 20, 1959

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 revokes certain exemptions from the payment of the Special Import Tax, particularly those enjoyed by tax-exempt industries. It repeals specific provisions of previous Republic Acts related to these exemptions.
Full Text


REPUBLIC ACT No. 2352

An Act Revoking Some Exemptions from the Payment of the Special Import Tax, Including that Enjoyed by Tax-Exempt Industries, Repealing for This Purpose Section Six of Republic Act Numbered Thirteen Hundred and Ninety-Four and the Pertinent Provision of Republic Act Numbered Nine Hundred One Insofar as it Refers to the Special Import Tax

Be it enacted by the Senate and House of Representatives of the Philippine Congress Assembled:

Section 1. Section six of Republic Act Numbered Thirteen hundred and ninety-four is hereby repealed with the exception of drugs and medicines, and medical, dental and hospital supplies, enumerated as follows:

Drugs and Medicines

Medical, Dental and Hospital Supplies

Section 2. The exemption enjoyed by the tax-exempt industries under the provisions of Republic Act Numbered Nine hundred one, insofar as it refers to special import tax, is hereby revoked.

Section 3. This Act shall take effect upon its approval.

Approved: June 20, 1959.


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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.