Amendment on taxation of minerals and mineral products

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BATAS PAMBANSA BLG. 84: Amendment on taxation of minerals and mineral products

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Title Supreme Court: Amendment on taxation of minerals and mineral products

Law: Batas Pambansa Blg. 84

Decision Date: Sep 19, 1980

Amendments to the National Internal Revenue Code of 1977 Re: Taxation of Minerals and Mineral Products, specifically Batas Pambansa Blg. 84, address the exemption of certain articles from percentage taxes, the payment of annual occupation fees by mining claim holders, the payment of rentals and royalties on mineral lands under lease, and the time, manner, and place of payment of royalties on minerals and mineral products.

amendments

taxation

minerals

END