World Intellectual Property Organization

Philippines

Republic Act No. 9238, entitled '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'

Year of Version:2004
Date of Entry into Force: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

Republic Act No. 9238, entitled '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, entitled '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', Complete document (pdf) [23 KB]

Related Legislation:
WIPO Lex No.:PH131

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