World Intellectual Property Organization

Philippines

An Act Amending Certain Sections of the National Internal Revenue Code of 1997, as Amended, by Excluding Several Services from the Coverage of the Value-Added Tax and Re-imposing the Gross Receipts Tax on Banks and Non-Bank Financial Intermediaries Performing Quasi-Banking Functions and Other Non-Bank Financial Intermediaries Beginning January 01, 2004 ( Republic Act No. 9238)

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Philippines

Year of current version:2004
Date of entry into force of original text:January 1, 2004
Type of Text:IP-related Laws: enacted by the Legislature
Subject Matter:Copyright and Related Rights (Neighboring Rights), Industrial Designs, Industrial Property, Layout Designs of Integrated Circuits, Patents (Inventions), Trade Names, Trademarks, Undisclosed Information (Trade Secrets), Utility Models
Available Texts: 
English

An Act Amending Certain Sections of the National Internal Revenue Code of 1997, as Amended, by Excluding Several Services from the Coverage of the Value-Added Tax and Re-imposing the Gross Receipts Tax on Banks and Non-Bank Financial Intermediaries Performing Quasi-Banking Functions and Other Non-Bank Financial Intermediaries Beginning January 01, 2004 ( Republic Act No. 9238) An Act Amending Certain Sections of the National Internal Revenue Code of 1997, as Amended, by Excluding Several Services from the Coverage of the Value-Added Tax and Re-imposing the Gross Receipts Tax on Banks and Non-Bank Financial Intermediaries Performing Quasi-Banking Functions and Other Non-Bank Financial Intermediaries Beginning January 01, 2004 ( Republic Act No. 9238), Complete document (pdf) [23 KB]

Related Legislation:
WIPO Lex No.:PH131

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