Export Tax on Philippine Articles to US

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Commonwealth Act No. 511: Export Tax on Philippine Articles to US

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Title Supreme Court: Export Tax on Philippine Articles to US

Law: Commonwealth Act No. 511

Decision Date: Dec 12, 1939

Commonwealth Act No. 511 imposes and collects an export tax on Philippine articles exported to the United States, with rates based on the United States duty, while certain articles are exempt and refunds are provided in specific cases, with the funds derived from the tax being deposited with the Treasurer of the Philippines and disposed of according to the provisions of the Act of Congress of March 24, 1934, as amended.

imposition

collection

export tax

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